9911796707
TMI Blog2008 (3) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; The invoice value was DM30,000/-(C& I) and the clearance was sought under benefit of Notification No.49/2000 dt. 27.4.2000 against EPCG Licence. On investigation, it was noticed by the lower authorities that the appellant had agreed to remit an amount of DM25,000/- as a lump sum fee and DM 30,000/- for patterns, fixtures and samples etc. The adjudicating authority in a denovo proceedings after considering the agreement entered by the appellant and the foreign party came to the conclusion as under:- "Considering the facts and the circumstances of the case, I am fully convinced that the importers deliberately and willfully with the intention of getting unlawful and illicit benefit under EPCG Scheme attempted to clear old an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time being in force in India". 3. The Ld. Counsel appearing on behalf of the appellant submits that the adjudicating authority has erred in coming to the conclusion that the value of the goods enhanced is incorrect and included value of DM 30,000/- was specifically for the patterns, fixtures etc. It is his submission that the goods, were patterns, fixtures etc. and that, is not in dispute. He draws our attention to the agreement entered between the appellant and the foreign party and submits that the mere reading of the clauses in agreement would indicate that the agreement for the consideration payable, was having two clauses, one for the hydrostatic drives produced in India by the technical know how and one for the suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... infact should be enhanced with the value of this amount as both are required for the manufacturing of the products. He reiterates the findings of the adjudicating authority. 5. We considered the submissions made by both sides and perused the records. This is a second round of litigation. The Ld. Commissioner while setting out the issues which were to be considered by him in order-in-original has clearly spelt out the scope of the denovo proceedings before him. The main contention of the appellant is that the Commissioner has erred in comming to the conclusion that the price of the patterns, fixtures should be loaded with the price of the technical know how and it is also the submission that the interpretatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; these are essential for the production of the contract products in India. Reading this article it would indicate that the patterns, fixtures and samples which were imported by the appellant by declaring the value of DM-30,000 as lump sum fees are also a part of the know-how fee that was contracted. A plain reading of the above reproduced article in the agreement, would indicate that the patterns, fixtures and samples which were imported, were required for the manufacturing of the hydrostatic drives to be produced in India with the technical know-how as has been given by the foreign supplier. It is to be noted that the patterns which were imported were of set of type 62. In the absence of any contrary evidence, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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