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2016 (8) TMI 1119 - CESTAT MUMBAI

2016 (8) TMI 1119 - CESTAT MUMBAI - TMI - Valuation- Payment of royalty or technical knowhow license fee - Held that:- We find that the adjudicating authority in the Order-in-Original has mentioned that “there is no royalty and technical knowhow or license fee paid/payable”. The learned Commissioner (Appeals) also passed the order on this findings made out in the Order-in-Original, whereas from the Books of Account, it is clear that there is payment of royalty or technical knowhow license fee du .....

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the present transaction, then only it will be the relevant factor for valuation. However, if it is found that the royalty payment shown in the Books of Account is not related to the present transaction and related to some other transaction, the same cannot be relevant for the valuation in the present case. - Thus we remand the matter to the adjudicating authority to verify the Books of Account and to give a clear finding whether there is royalty payment and if there is, whether it is relate .....

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.2005 passed by the Commissioner of Customs (Appeals), Mumbai-I. 2. The facts of the case are that the import made by M/s Colgate Palmolive (India) Ltd., Mumbai from M/s Colgate Palmolive PTY Ltd., Australia and their affiliates worldwide was taken up for examination under Section 14(1) of the Customs Act, 1962 read with Customs Valuation (Determination of price of imported goods) Rules, 1988. A case was registered in the SVB as the supplier and the importer are related party under Rule 2(2) of .....

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the adjudicating authority has mentioned that there is no royalty/technical knowhow license fee paid or payable. Aggrieved by the adjudication order, the Revenue filed an appeal before the Commissioner (Appeals), who has set aside the order and allowed the appeal of the Revenue. The main ground, for setting aside of the order, given by the learned Commissioner (Appeals) is that the lower authority has given finding that there is no payment of royalty and technical knowhow fee by the importer as .....

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articularly in respect of transaction between Colgate Palmolive, Australia and the importer. Therefore, there is no infirmity in the order. The learned Commissioner (Appeals) has not verified this aspect and without going into the fact that there is no royalty payment in connection with the present transaction, allowed the appeal of the Revenue. He prays for setting aside the order of the Commissioner (Appeals). 4. On the other hand, Shri Kamal Puggal, learned AC (AR) appearing on behalf of the .....

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some other transaction. The learned Commissioner (Appeals) has rightly pointed out regarding the mention of the adjudicating authority that no royalty was paid by the appellant. Therefore, the order of the learned Commissioner (Appeals) is sustainable and does not require any interference. 5. We have carefully considered the submissions made by both sides. On going through both the orders of the lower authorities, we find that the adjudicating authority in the Order-in-Original has mentioned tha .....

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