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M/s. Kwang Jin India Auto Systems Pvt. Ltd. (Formerly M/s. Technokwang Jin Auto Systems Ltd) , Versus Commissioner of Customs (Appeal) ,

2015 (8) TMI 1297 - MADRAS HIGH COURT

Condonation of delay - Delay in filing an appeal before the Commissioner (appeals) - Valuation - related parties - Rule 2(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - inclusion of expenditure of royalty amount, .....

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, 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. - the petitioner is permitted to represent the appeal papers before the appellate authority wi .....

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, Senior 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 o .....

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e 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 .....

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ng authority rejected the declared value of the imported goods under Rule 12(1) and directed to add huge amounts paid towards use of LOGOs, royalty etc., to the invoice value at the time of assessment of bills of entry otherwise the importer shall ma .....

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arred. Hence the present writ petition. 3. The second respondent has filed 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 129 .....

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aring for the respondents. 5. By perusal of the impugned order, it is seen that only on the ground of delay, the impugned order came to be passed and the appellate authority has stated that as per Section 128(1) of the Customs Act, 1962, appeal has t .....

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t 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 ha .....

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