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2018 (1) TMI 1061 - AT - CustomsValuation - Rule 2(2) of the Customs Valuation Rules - Article 19 of the Technical Collaboration Contract - includibility of certain expenses - Held that: - the requirement of Rule 10(1) (e) are satisfied and hence, such payments made are required to be loaded on to the invoice value of Masters Samples/Utility Models. The Commissioner (Appeals) appears to have proceeded on the wrong understanding that such payments are by way of royalty which is paid in consideration for the technical assistance. Whether such loading can be extended to imports already made for the period prior to the renewal of SVB order? - Held that: - Revenue has justified the demand for the past period by alleging that the respondent has mis-declared the answer to question No.20 of the SVB Questionnaire - Revenue has justified mis-declaration on the part of the respondent and invoking extended period of limitation. Appeal allowed.
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