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2016 (12) TMI 1206 - CESTAT MUMBAIValuation - enhancement of value of imported goods - principles of natural justice - Held that: - On a perusal of the order-in-original we find that it is replete with assumptions and presumptions which render the conclusions shaky. We also observe that both the lower authorities have not taken into consideration the decisions of this Tribunal which restrict the inclusion of royalty and technical know-how in assessable value to appropriate situations in accordance with the terms of the agreement relating to these fees. In the matter of goods imported for trading as such, it would appear that both the lower authorities have proceeded to enhance the declared value without any elaboration as to the manner or rationale for computation. It would also appear that it is the alleged relationship between exporter and appellant, and not misgivings about the declared value, that prompted the enhancement A remand to the original authority would entail a reopening of the entire investigation which would not be equitable given the lapse of time since the proceedings were initiated - appeal allowed by way of remand.
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