Commissioner of Customs, Commissioner of Appeals and by the CESTAT.
As per the Department, M s PIPL, India and M s PC, USA are related persons in terms of Rules 2 2 i and 2 2 iv of the Customs Valuation Determination of Price of Imported Goods Rules, 1988 for short the Rules and this relationship had influenced the price of the imported goods.
The brief facts leading to the filing of the present appeal are as under The respondent Company i.e., M s Prodelin India P Ltd. for short M s PIPL was set up under an agreement between M s Prodelin Corporation U.S.A. for short M s PC USA and one Mr. Ashok Mago of New Delhi for marketing facility for promotion and selling VSAT Antennas, accessories and other companymunication equipments, assembly of equipments, testing, servicing etc.
Vide order dated 17.3.2004, the Commissioner of Customs Appeal Delhi II passed in Appeal No.
C 396/04 NB A by which the CESTAT has allowed the appeal filed by the respondent.
The respondent preferred an appeal against the said order of the Commissioner of customs Appeals , Delhi II before the Customs, Excise and Service Tax Appellate Tribunal, R.K. Puram, New Delhi for short CESTAT .
CCA CST/74/D II/2004 dismissed the appeal preferred by the respondents upholding the order dated 11.1.2001 passed by the Dy.
Commissioner of Customs, ICD, passed an order on 11.1.2001 for loading of 10 in the invoice value of the goods imported from M s PC, USA.
As per the joint venture agreement M s PC USA owns 75 of equity shares in M s PIPL which shall assemble and test feed companyponents provided by M s PC USA and will service, test and install these products.
Technical service fee was also to be paid by M s PIPL to M s PC USA for the period 1.10.1997 to 30.9.1998 US 25,000 per month in terms of technical service agreement between the two companypanies.
Lakshmanan, J. This appeal is filed by the Commissioner of Customs ICDs , Tughlakabad against the final order No.
A companyy of the joint venture agreement dated 1.9.1997 has been filed and marked as annexure P 1.
Dr. AR.
Commissioner, ICD, TKD.
1425/04 NB A dated 20.12.2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Appeal No.
On the basis of the documents and information provided by the respondent, the Dy.
