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2016 (1) TMI 554 - AT - CustomsValuation - inclusion of payment of lumpsum fee towards technical knowhow fee, drawing and design fee and engineering services - Held that:- The adjudicating authority itself in his order clearly says that the relationship of the joint venture company where the relationship between the supplier and the appellant has not influenced the price of import and in fact accepted the transaction value except for loading the technical knowhow fee, drawing and design fee and engineering services fee. However, we find that the Hon’ble Supreme Court LB decision in the case of Commissioner of Customs, Mumbai Vs. Can Pack India Pvt. Ltd. [2015 (9) TMI 457 - SUPREME COURT] has upheld the Tribunal’s order and dismissed the Revenue appeal. By respectfully following the Apex Court decision and also maintaining this Tribunal’s decision referred above, we hold that the technical knowhow, drawing and design fee and engineering services fee, are not includable in the transaction value of the imported goods. - Decided in favor of assessee.
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