2022 (1) TMI 363

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....ni, Advocate for the appellant Shri Ramesh Kumar, Assistant Commissioner (AR) for the respondent ORDER PER: C J MATHEW The limited issue in this dispute of M/s Oerlikon Balzers Coating India Pvt Ltd against order in appeal no. MUM-CUSTM-SMP-14/2018-19 dated 26th April 2018 of Commissioner of Customs (Appeals), Mumbai Zone - I, upholding the order of the original authority which loaded ....

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....the value of those from unrelated suppliers and, for each year between 2012-13 and 2015-16, ranged from 44.42% to 45.07% despite which the first appellate authority has, by referring to Rs. 9.80 crores of import from related suppliers, held those to be 87.5% of the procurement. It was also contended that the further finding of '7.7 ... the appellant has not disputed the fact that Technolo....