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2015 (11) TMI 878 - AT - CustomsValuation - Inclusion of royalty - Extra duty deposit - Held that:- As per the Board’s guidelines for extra duty deposit is presently kept at 1%. Only when the importer fails to submit complete reply to the questionnaire, the department can order extra duty deposit of 5%. Whereas, in the present case, we find that the appellants were importing the goods from their related overseas suppliers from 2008 and the department consistently accepted the transaction value for the year 2008 and again in 2011 and again in 2014 vide various AC/DC (SVB) OIO’s dated 04.06.08, 23.03.2011 and 04.06.2014. In view of the above, we do not find any valid justification in the Order of the Commissioner (Appeals) for ordering 5% of extra duty deposit. Therefore, prima facie appellants made out grounds for stay of the impugned order relating to 5% of extra duty deposit. Accordingly, we direct the department to collect 1% extra duty deposit as per the Boards Circular till the disposal of the appeal. - Decided partly in favour of assessee.
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