2015 (3) TMI 469

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..... against the impugned order wherein their appeal has been dismissed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellant have been importing shower arms, shower mixer, basin mixer, stop cock etc. from M/s Kludi Gmbh and Co. KG, Germany; M/s. Kludi Armaturen, Poland and M/s. Kludirak LLC, UAE. The appellants are a joint venture with M/s. Kludirak LLC, UAE and M/s. K .....

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..... tion of transaction value of the imported goods on the ground that relationship has influenced the price is correct. He further submits that loading of 10% based on the alleged import of the identical goods under Rule 4 and 9 is 10(1)(a) also incorrect. He further submits that the transaction value declared by the appellant is to be accepted. 4. On the other hand, ld. AR supported the impugned or .....

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