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2018 (1) TMI 724 - AT - CustomsValuation - import of goods - inclusion of expenditure on advertisement and promotion - Department took the view that such expenditure is being incurred as a condition for sale of goods by RIL England and hence loaded the amount incurred to the transaction value of goods already imported during the disputed period - Held that: - The Interpretative Note of Rule 3 (2) (b) of the Customs Valuation Rules forbids loading the expenses incurred relating to marketing of the imported goods, if such expanses are incurred by the buyer on his own account even though by agreement with the seller - the appellant has incurred such expanses on the expression obligation of RIL England and as a clear condition of the sale of goods for disputing them in India. It cannot be concluded, in the facts of the present case, that the expenditure has been incurred by the appellant on their own account. Time limitation - Held that: - In the declaration made by the appellant before SVB the Distribution Agreement with the clause relating to the expenditure on advertising has not been produced. The lower Authorities have held that this amounts to suppression of facts - extended period rightly invoked. Appeal dismissed - decided against the assessee.
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