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Commissioner of Custom (Import) Mumbai Versus Can Pack (India) Pvt. Ltd.

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....... + More

 

 

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Commissioner of Custom (Import) Mumbai Versus Can Pack (India) Pvt. Ltd.

 

 

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