2015 (9) TMI 457

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..... om related foreign entities and therefore, it should be added on proportionate basis to value of goods imported - Tribunal vide impugned order [2015 (2) TMI 646 - CESTAT MUMBAI] set aside on basis that same is unsustainable in law - Admittedly there is delay of 209 days in filing instant appeal - After hearing parties Suprecourt is of opinion that no good ground found to interfere with judgment an .....

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..... eard learned counsel appearing for the appellant and carefully perused the material available on record. In our considered opinion, we do not see any good ground to interfere with the judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal. Accordingly, the Civil Appeal is dismissed both on the ground of delay as well as on merits. - - TaxTMI - TMITax - Customs .....

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