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2020 (4) TMI 645 - CESTAT AHMEDABADValuation - inclusion of royalty in the transaction value - Rule 10 (c) of Custom Valuation Rules, 2007 - HELD THAT:- It is clear that the proceedings in the present case was initiated consequent to the order in review No. 228/DC/SVB/AK/2012-13 dated 18.05.2012 passed by the Deputy Commissioner of Customs GATT Valuation Cell, Mumbai, whereby the Deputy Commissioner ordered for loading of Royalty Amount in the transaction value declared by the appellant. The Said order was appealed against before the Commissioner of Customs (Appeals)-Mumbai-I, who vide order in appeal No. 247-248/MCH/DC/SVB/2013 dated 28.03.2013 upheld the order of the Deputy Commissioner and dismissed the appellant’s appeal. The CESTAT Mumbai disposed of the appeal in SANDVIK ASIA PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS (IMPORT) MUMBAI [2015 (11) TMI 1504 - CESTAT MUMBAI] where by the appellant’s appeal was allowed by holding that the invoice value is not required to be loaded by including the Royalty and the order of the Deputy Commissioner GATT valuation Cell was set aside. Appeal allowed - decided in favor of appellant.
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