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2016 (7) TMI 883 - AT - CustomsValidity of order of orders of Commissioner (appeal) in favor of assessee - assessee submitted the documents first time before the commissioner (appeals) - Valuation - import of goods - related parties - additions towards design and validation fees and towards machine Installation and Commission Support Charges - Revenue in appeal - Held that:- The department could have verified the genuineness of the agreements and other documents filed by the respondent before the Commissioner (Appeals). This having not been done, nor any allegation as to the documents being illegal or against law, this submission also fails. With regard to the other aspects of design and validation fees, it is once again the grievance of the department that the respondent herein had not furnished the bill of material containing components / assemblies for these projects and the constituents of locally procured components etc. before the Adjudicating Authority but produced only before the Appellate Authority. Once again, we state that it is not the case of the department that the bill of material containing the list of component and other bills were not at all filed and what was filed was per se tainted with false documents. There is nothing that prevented the department from calling for these particulars and examine the genuineness of the documents. Appeal of the revenue rejected - Decided against the revenue.
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