Home Case Index All Cases Customs Customs + AT Customs - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 1000 - AT - CustomsValuation - royalty - technical collaboration agreement - condition of sale - Held that: - the Order-in-Original states that there is no condition of sale in the agreement it does not specifically state what provisions of the agreement have been examined - the conclusion that there is no condition of sale does not appear to be supported by evidence on record - matter remanded to the original adjudicating authority for fresh adjudication - appeal allowed by way of remand.
|