https://www.taxtmi.com/caselaws?id=268069 An extra duty deposit of 5% was not justified where the appeal before the Commissioner (Appeals) concerned royalty addition and the record showed prior acceptance of the transaction value by the special valuation branch. Board Circular No. 11/2001 contemplated a 1% deposit, with enhancement to 5% only if the importer failed to furnish a complete reply to the questionnaire within 30 days. On that basis, interim relief was granted by limiting the deposit to 1% pending disposal of the appeal. en-us Tue, 01 Sep 2015 00:00:00 +0530 Thu, 25 Feb 2016 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268069 An extra duty deposit of 5% was not justified where the appeal before the Commissioner (Appeals) concerned royalty addition and the record showed prior acceptance of the transaction value by the special valuation branch. Board Circular No. 11/2001 contemplated a 1% deposit, with enhancement to 5% only if the importer failed to furnish a complete reply to the questionnaire within 30 days. On that basis, interim relief was granted by limiting the deposit to 1% pending disposal of the appeal. Case-Laws Customs Tue, 01 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268069