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2017 (10) TMI 574 - AT - CustomsValuation of imported goods - price variation clause - the department filed appeal before the Commissioner (Appeals), who vide the impugned order observed that the sale agreement indicated additional amounts and remanded the matter for reconsideration - Held that: - Article 19 appears to be nothing but a standard clause so as to fix the liability for discharging taxes/government dues. We do not find anything in such clause so as to enter a finding that it is a condition of sale etc. The discussion or the observation made appears to be too flimsy. Further, such ground was not raised in show-cause notice or in the appeal filed by department and, therefore, cannot be a ground for remand of the matter - the impugned order directing remand is unsustainable - appeal allowed - decided in favor of appellant.
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