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Commissioner of Custom (Import) Mumbai Versus Can Pack (India) Pvt. Ltd.

2015 (9) TMI 457 - SUPREME COURT

Valuation of goods - Inclusion of lumpsum trademark fee and lumpsum royalty for technical knowhow - It was held that lump sum payments for trade mark usage and royalty for technical know-how is condition of sale for purchase of raw-materials from rel .....

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ay of 209 days in filing instant appeal - After hearing parties Suprecourt is of opinion that no good ground found to interfere with judgment and order passed by Tribunal - Accordingly, Appeal is dismissed both on ground of delay as well as on merits .....

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ra, Av. For Mr. B. Krishna Prasad,Adv. For the Respondent : None ORDER 1. There is a delay of 209 days in filing the appeal which has not been satisfactorily explained. 2. This appeal is directed against the judgment and order passed by the Customs E .....

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