9911796707
TMI Blog2015 (3) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... toms ordered acceptance of the invoice value based upon the information submitted by the appellants including annual report and balance sheet. The said order was reviewed by the Commissioner in exercise of powers conferred on him under Sec. 129D (2) of the Customs Act, on various grounds. The Commissioner of Customs (Appeals) in the impugned order, after hearing the appellants set aside the order of the original authority. The appellants are before us against the said order. The first contention is that the review order passed by the Commissioner of Customs under Sec. 129D(2) of the Customs Act was barred by limitation of time. It was stated that the said review order dated 4.8.2011 was issued on 9.8.2011 while the review order has been pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaken the service tax registration and paid certain amount as serviced tax. According to the appellants, in view of the fact that on the same activities they have already paid the service tax, no customs duty can be levied. 4. Ld. Counsel for the appellants contended all the above mentioned points during the hearing. 5. Ld. Addl. Commissioner (A.R.) for the department reiterated various points made in the impugned order. 6. We have gone through the rival submissions. The first contention of the appellants is cc. We find that in the appeal filed by the department, the date of receipt of the order is mentioned as 26.8.2011 and the review order has been passed by the Commissioner on 25.11.11 which is within the three months period pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt service fee, IT Infrastructure fee, Brand Sharing cost, Business Promotion Expenses and Training Expenses as also certain other remittance made to their principals. The original authority must discuss each of these expenses and come to his finding whether any of these expenses have affected invoice value of the goods being imported after going through various agreements relating to such remittance as also examining various agreements relating to such remittance as also examining various invoices against which the payments have been made. The last contention of the appellants is that they are paying service tax on some of these activities and therefore, no customs duty can be charged. We are unable to agree with this contention. Revenue i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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