9911796707
TMI Blog2013 (11) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... supplier was related to the importer the valuation of the goods imported by the appellant from the foreign supplier was referred to the Special Valuation Branch, Mumbai for investigation. The Asstt. Commissioner of Customs, Special Valuation Branch vide order dated 31-3-2006 concluded that the transaction value of the goods imported by the appellant from their principal in Germany has not been influenced by the relationship and accordingly, he directed that the transaction value be accepted for the purpose of assessment of customs duty. The said order was accepted by the Commissioner of Customs. After three years period, a review was called for and the review of the transaction was taken up. The Dy. Commissioner of Customs, GATT Valuation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 3. The learned Counsel for the appellant submits that in the instant case, what the Appellate Authority has done is to remand the case back to the adjudicating authority when the Appellate Authority has no such power. The Appellate Authority has not given any positive findings how the relationship has influenced the price except for making the observation that it appears to have been influenced. In view of the above, he submits that on this ground alone the order-in-appeal needs to be set aside. 3.1 The learned Counsel further submits that in terms of trade mark agreement, the appellant is liable to pay the foreign supplier a licence fee @ 1.5% on net sales calculated on the basis of formula and as per the formula the net sales value i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also perused the terms and conditions of the licence agreement entered into by the appellant with the foreign principal. As per the terms and conditions of the said agreement, the royalty payment is for the use of trade mark and the cost of raw materials/components imported by the appellant from the foreign principal or from their subsidiary/affiliated companies is excluded while computing royalty. In other words the royalty paid has no nexus either with the price of the imported components nor it is a condition of sale of the imported components. Therefore, the question of adding the royalty either under Rule 9(1)(c)/10(1)(c) or 9(1)(d)/10(1)(d) of the Customs Valuation Rules, 1988/2007 does not arise and transaction value has to be accept ..... X X X X Extracts X X X X X X X X Extracts X X X X
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