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Richemont India Private Limited Versus C.C., New Delhi

2016 (3) TMI 187 - CESTAT NEW DELHI

Refund claim - Loading of transaction value at 12.5% in terms of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - Appellant imported branded watches under a Distributorship Agreement from the foreign supplier which are r .....

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that: loading of 12.5% do not sustain under Rule 4 of Customs Valuation Rules, 2007. - Decided in favour of the appellant - Customs Appeal Nos.53721 to 53986, 53998 to 54132, 54150 to 54192, 54228 to 54284, 54290 to 54318, 54419 to 54458 , 54469 to .....

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te For the Respondent : Shri Amresh Jain, A.R ORDER Per Justice G. Raghuram Heard Shri R. Muralidharan, ld. Consultant for the appellant and Shri Amresh Jain, ld. A.R. for respondent/Revenue. 2. These appeals are preferred against two Orders in Appea .....

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ainst 597 distinct assessment orders passed by the Assistant Commissioner of Customs, New Delhi. 3. The appellant imported branded watches under a Distributorship Agreement with M/s Richemont Dubai, UAE. The appellant and the foreign supplier are rel .....

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by an order dated 4.11.2013 and in terms of the SVB valuation, rejected the transaction value of imported watches as declared by the appellant and determined loading of transaction value at 12.5% in terms of the Customs Valuation Rules. Against this .....

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lowed appellant s appeal and held that loading of 12.5% was not sustainable under Rule 4 of Customs Valuation Rules, 2007. 4. The earlier order dated 16.12.2014 of the appellate Commissioner was the singular basis for the impugned orders of the Commi .....

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ant pleads and contends and Revenue does not contest, that the impugned orders were passed by the ld. appellate Commissioner without a notice or opportunity of personal hearing afforded to the appellant, before the orders were passed. 5. In the light .....

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