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2014 (3) TMI 561 - AT - CustomsValuation of goods - Stay application - addition of technical assistance fees and royalty paid - additions on the ground that applicant (importer) and the foreign suppliers are related persons - Held that:- Prima facie technical assistance and the administrative assistance service obtained by the applicant for the manufacture/administrative control of the business in India is not related to the transactional value of the imported goods. Moreover, the royalty paid by the applicant to the foreign related person is on the manufactured goods in India not on the imported goods. These payments are not the condition of sale of the imported goods. Therefore, prima facie these amounts paid by the applicant towards the service received by the related persons are not addable in the assessable value - Accordingly, the applicant has made out a case for stay of operation of the impugned order. Therefore, we stay of operation of the impugned order till final disposal of the appeal - Stay granted.
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