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Customs - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Valuation - inclusion of royalty - Legality of Commissioner ...


Order Challenged for Lack of Analysis on Royalty Valuation; Agreements Not Examined in Detail by Commissioner (Appeals).

March 17, 2016

Case Laws     Customs     AT

Valuation - inclusion of royalty - Legality of Commissioner (Appeals) order - There was no discussions either on facts or on legal issues in his impugned order and also it had not examined in detail the agreements and amendment agreements but merely endorses the respondent's view without any discussion - AT

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