2003 (12) TMI 466

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..... . Mishra, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. This is an appeal at the instance of the importer challenging the order passed by the adjudicating authority rejecting the declared transaction value for the reason that the importer and exporter are related persons . The Commissioner has taken note of Clause (vi) under Rule 2(2) of the Customs Valuation Rules .....

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..... ead of TCL Overseas Marketing Ltd. where the rates for JVC s procurement from TCL Group companies are negotiated by TCL Electronic (H.K.) Ltd. and Baron International Ltd. 3. It is contended by ld. Counsel on behalf of the appellant that the Commissioner has erred in the factual finding that JVC Controls the appellant/importer. He submits that the appellant/importer is an independent company whi .....

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