TMI Blog2015 (8) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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. - Held that:- According to the learned counsel for the petitioner, no show cause notice as well as personal hearing was given. Hence, this Court is of the view that on violation of principles of natural justice, the order is to be defended befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Limited, Korea and M/s.Kwang Jin Vietnam Co., Vietnam. According to the petitioner, it is a fully owned subsidiary of the foreign company and therefore, it is related to the foreign supplier in terms of Rule 2(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. By order dated 05.10.2009, it was held that both the importers and suppliers are related and the invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counter affidavit, supporting the impugned order passed by the first respondent. It is stated in the counter that the petitioner is having alternative remedy under Section 129A(1) (b) of the Customs Act and without exhausting the same, the petitioner has filed the present writ petition and prays for dismissal of the writ petition. 4. Heard the learned counsel for the petitioner and the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nity to defend his case before the authority. According to the learned counsel for the petitioner, no show cause notice as well as personal hearing was given. Hence, this Court is of the view that on violation of principles of natural justice, the order is to be defended before the appellate authority only, on merits. 6. In view of the above, the petitioner is permitted to represent the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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