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2015 (9) TMI 457

Head Note:
Valuation of goods - Inclusion of lumpsum trademark fee and lumpsum royalty for technical knowhow - It was held that lump sum payments for trade mark usage and royalty for technical know-how is condition of sale for purchase of raw-materials from related foreign entities and therefore, it should be added on proportionate basis to value of goods imported - Tribunal vide impugned order [2015 (2) TMI 646 - CESTAT MUMBAI] set aside on basis that same is unsustainable in law - Admittedly there is delay of 209 days in filing instant appeal - After hearing parties Suprecourt is of opinion that no good ground found to interfere with judgment and order passed by Tribunal - Accordingly, Appeal is dismissed both on ground of delay as well as on merits.


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