O R D E R CIVIL APPEAL NO.2237 OF 2002 The present appeal has been filed by the Revenue under Section 130A of the Customs Act, 1962 the Act against the final order being Order No.
Accordingly, the appeal filed by the assessee was allowed.
Counsel for the parties have been heard.
C V 296/2001 passed by the Customs, Excise Gold Control Appellate Tribunal, Eastern Bench, Kolkata, for short the Tribunal whereby the Tribunal allowed the appeal of the respondent assessee.
Aggrieved by this order of the Tribunal, the Department is in appeal before us.
A 704/Kol/2001 dated 09th August 2001 in Appeal No.
The said reduction in the price was attributed to the increase in the import by the importer.
The Tribunal, following the decision in the case of Daewoo Motors India Ltd. v. Commissioner of Customs, New Delhi reported in 2000 115 ELT 489 Tri.
14.10/1000 ft.
Commissioner aggrieved against which the respondent carried an appeal to the Tribunal.
Commissioner Appeals companyfirmed the order passed by the Dy.
Merely because the supplier was holding 30 of equity in share capital of the buyer does number establish mutuality of interest as numberequity was held by the buyer in the foreign companypany, the supplier.
and Collector of Customs, Bombay v. Maruti Udyog Ltd., Gurgaon reported in 1987 28 ELT 390 which have attained finality, held that the respondent and the exporter were number related persons.
That there was numberA.No.2237/02 companytd.
We agree with with the view taken by the Tribunal.
4 companytemporaneous import by any other importer of the identical goods during the material time.
It was further held that the respondent had imported the orange shock tubes for the manufacture of detonators prior to the agreement entered into between the exporter and the importer on 16th April 2001/23rd April 2001.
M s. Initiating Explosives Systems India Ltd., the respondent herein, had been importing Orange Shock Tube from M s. The Ensign Bickform Co., 660, Hopmeadow Street, USA hereinafter referred to as, the exporter at a unit price of US 15.00/1000 ft.
