2015 (8) TMI 1297

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..... enior Standing Counsel ORDER  Challenging the order dated 03.02.2014, passed by the first respondent, the petitioner has filed the present writ petition. 2. The petitioner is a company incorporated under the Companies Act and carrying on business of manufacturing, assembling, marketing and selling of car accessories from the components imported from M/s.Kwang Jin Engineering Limited, Kore .....

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..... essment of bills of entry otherwise the importer shall make payment of duty on one time basis at the applicable rate of duty. Aggrieved against the same, the petitioner preferred an appeal before the first respondent. By the impugned order dated 03.02.2014, the first respondent dismissed the same as time barred. Hence the present writ petition. 3. The second respondent has filed counter affidavit .....

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..... atter in issue is inclusion of expenditure of royalty amount, technical know how fee and licence fee on account of the goods manufactured in India to the value of goods imported. It is the specific case of the petitioner that no extra duty is liable to be paid on account of royalty payment, technical know how fee and licence fee and the petitioner did not have adequate opportunity to defend his ca .....

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