2015 (9) TMI 457 - SCH - Customs

Supreme Court Dismisses Civil Appeal Due to Filing Delay

The Supreme Court dismissed the Civil Appeal against the Customs, Excise and Service Tax Appellate Tribunal's decision due to a 209-day filing delay ... Valuation of goods - Inclusion of lumpsum trademark fee and lumpsum royalty for technical knowhow - It was held that lump sum payments for trade mark usage and royalty for technical know-how is condition of sale for purchase of raw-materials from related foreign entities and therefore, it should be added on proportionate basis to value of goods imported - Tribunal vide impugned order [2015 (2) TMI 646 - CESTAT MUMBAI] set aside on basis that same is unsustainable in law - Admittedly there is delay of 209 days in filing instant appeal - After hearing parties Suprecourt is of opinion that no good ground found to interfere with judgment and order passed by Tribunal - Accordingly, Appeal is dismissed both on ground of delay as well as on merits. The Supreme Court dismissed the Civil Appeal due to a delay of 209 days in filing, without satisfactory explanation. The appeal was against a judgment by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai. The Court found no good ground to interfere with the tribunal's decision and dismissed the appeal on both delay and merits.