https://www.taxtmi.com/caselaws?id=333448 The Appellate Tribunal CESTAT MUMBAI allowed the appeal filed by M/s. Miranda Amsaw Pvt. Ltd. against the Commissioner (Appeals) order which set aside the Dy. Commissioner of Customs decision. The Tribunal found that the relationship with a related party did not affect the transaction value of imports as there was no Technology Transfer Agreement or royalty payment involved. The impugned order was set aside due to the appellant's failure to adequately respond to departmental communications, and the appeal was allowed on 1/9/2016. en-us Thu, 01 Sep 2016 00:00:00 +0530 Thu, 16 Nov 2017 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333448 The Appellate Tribunal CESTAT MUMBAI allowed the appeal filed by M/s. Miranda Amsaw Pvt. Ltd. against the Commissioner (Appeals) order which set aside the Dy. Commissioner of Customs decision. The Tribunal found that the relationship with a related party did not affect the transaction value of imports as there was no Technology Transfer Agreement or royalty payment involved. The impugned order was set aside due to the appellant's failure to adequately respond to departmental communications, and the appeal was allowed on 1/9/2016. Case-Laws Customs Thu, 01 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333448