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    <title>2009 (10) TMI 920 - CESTAT, CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT, Chennai dismissed the department&#039;s appeal related to Customs Valuation Rules, 1988. The lower appellate authority&#039;s decision was upheld, finding that importers were not related to the supplier. The department failed to provide evidence to challenge this decision, leading to the dismissal of their appeal. The respondent&#039;s cross objection was also resolved in this case.</description>
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      <description>The Appellate Tribunal CESTAT, Chennai dismissed the department&#039;s appeal related to Customs Valuation Rules, 1988. The lower appellate authority&#039;s decision was upheld, finding that importers were not related to the supplier. The department failed to provide evidence to challenge this decision, leading to the dismissal of their appeal. The respondent&#039;s cross objection was also resolved in this case.</description>
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