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2015 (8) TMI 1297 - HC - CustomsCondonation of delay - Delay in filing an appeal before the Commissioner (appeals) - Valuation - related parties - Rule 2(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - inclusion of expenditure of royalty amount, technical know how fee and licence fee on account of the goods manufactured in India to the value of goods imported. - Held that:- According to the learned counsel for the petitioner, no show cause notice as well as personal hearing was given. Hence, this Court is of the view that on violation of principles of natural justice, the order is to be defended before the appellate authority only, on merits. - the petitioner is permitted to represent the appeal papers before the appellate authority within a period of two weeks from the date of receipt of a copy of this order. - Decided in favor of appellant.
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