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2023 (6) TMI 1089 - CESTAT BANGALOREValuation of goods imported from few related parties of the appellant - whether the loading of the amounts of royalty paid to their different entities in terms of 10 agreements in the Bills of Entry, as per the SVB Mumbai order dated 19.6.2008 is in order? - HELD THAT:- The SVB order dated 19.6.2008 has been set aside and the present issue has now been settled in their favour by the Tribunal’s Final Order [2012 (11) TMI 571 - CESTAT MUMBAI]. The present issue in the impugned order deals with the 10 agreements based on which the value has been loaded. Since the original Mumbai SVB order dated 19.6.2008 itself stands set aside all orders based on that will have to be set aside. Appeal allowed.
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