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2008 (10) TMI 240 - AT - CustomsLoading of value – valuation - We find that the ld. Commissioner vide his earlier remand order has asked the lower adjudicating authority to justify the reasons for enhancement of the price and the quantum of the enhancement. As such, in remand proceeding all that the lower adjudicating authority was required to do was to ascertain whether payment of royalty and technical know-how fee paid to the supplier has influenced the price or not and if so the quantum thereof. The lower authority however simply ascertained the amount of technical know-how fee and royalty paid by the importer and loaded the same to transaction value. - we find that the Commissioner (Appeals) has rightly observed that the lower adjudicating authority has not carried out the directions in the remand order and has gone beyond that. – Further, the new grounds now given by the Revenue in its appeal at second appellate authority stage to justify the loading, is not allowable
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