TaxTMI 
TaxTMI 
2002 (3) TMI 132
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....ppeal at the instance of the assessee is against the Order-in-Appeal No. HKS/949 SVB/2001, dated 21-11-2001 passed by the Commissioner of Customs (Appeals). Issue relates to the valuation of refrigeration equipment imported by the appellant from M/s. Frimont, S.P.A., Italy. The adjudicating authority loaded the declared assessable value of the goods by 15% which was affirmed by the appellate autho....
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....tion of Price of Imported Goods) Rules, 1988. 3. Attack in this appeal against the above findings are two-fold. Firstly, it is contended that an indenting agent like the appellant cannot be treated as a related person has been already established by a decision of this Tribunal in Polyolefins Industries Ltd. v. Commissioner of Customs, Mumbai - 2000 (124) E.L.T. 380 (Tribunal). Secondly, it is con....
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....the assessable value of imports made by the appellant. There was no material before the authorities to come to a conclusion that the supplier exercised any kind of control legal or operational over the activities of the appellant. As was held by the Tribunal in Polyolefins Industries Ltd. that a perusal of the terms of the agreement between the parties in this case would clearly show that the appo....