https://www.taxtmi.com/caselaws?id=235524 A customs demand on a US$ 20 lakhs technical know-how fee was unsustainable because the adjudicating authority exceeded the scope of the remand. The remand had required a finding only on whether the relationship between the parties affected the price of the imported goods, but the authority instead made an addition under Rule 9(1)(c) of the Customs Valuation Rules, 1988. As the later appellate order had set aside the remand order and the Revenue had not challenged the relevant findings, there was no valid final determination to support the levy. The demand was therefore quashed. en-us Wed, 19 Jun 2013 00:00:00 +0530 Thu, 06 Feb 2014 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235524 A customs demand on a US$ 20 lakhs technical know-how fee was unsustainable because the adjudicating authority exceeded the scope of the remand. The remand had required a finding only on whether the relationship between the parties affected the price of the imported goods, but the authority instead made an addition under Rule 9(1)(c) of the Customs Valuation Rules, 1988. As the later appellate order had set aside the remand order and the Revenue had not challenged the relevant findings, there was no valid final determination to support the levy. The demand was therefore quashed. Case-Laws Customs Wed, 19 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235524