2003 (12) TMI 466

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....kataraman, Advocate, for the Appellant. Smt. K.A. 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 (v....

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.... by the minutes recorded on 31-5-2001 in the letter head 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 ....