2015 (2) TMI 597

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..... f the imported goods. On the other hand the Deputy Commissioner observed that the price is not influenced by the relationship. In view of the above, the appellant has made out a prima facie case for complete waiver of pre-deposit and stay against recovery. Accordingly the requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal. - Stay granted. - C/2 .....

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..... ns and cost of technical knowhow and royalty paid have to be added. But the deputy commissioner did not add the full cost of technical knowhow and royalty at one go. Revenue went in appeal taking a view that this was incorrect and the Deputy Commissioner should have demanded customs duty on the entire value of technical knowhow and royalty. Importer filed appeal against enhancement of value to th .....

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..... rchasers and it is seen from the table that as observed by the learned Commissioner himself, the products sold to other unrelated buyers and fellow subsidiaries in other countries are much less when compared to the sale to them. He also observes that this indicates that the relationship has not influenced the price. The price is not a discounted price, but a price at arms length as claimed by the .....

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