Home Case Index All Cases Customs Customs + AT Customs - 2006 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (1) TMI 358 - CESTAT, BANGALOREExtract: .......viable. 10. emsp Summing up, we hold that the royalty is includible in the assessable value of the impugned goods and uphold the valuation adopted by the Adjudicating authority. However we set aside the penalty under Section 114A. The redemption fine is upheld. The appeal is disposed of in the above terms. (Pronounced in open Court on 24 Jan. 2006)
|