https://www.taxtmi.com/caselaws?id=414779 The Tribunal allowed the appeal, setting aside the proceedings initiated by the Additional Director General, DRI, due to lack of jurisdiction to issue the Show Cause Notice. Relying on the Supreme Court's decision in Canon India Pvt. Ltd. and related judgments, the Tribunal held that the Additional Director General, DRI, is not a competent authority under the Customs Act, 1962. The jurisdictional challenge was deemed sufficient to resolve the appeal in favor of the Appellant, without delving into the merits of including licensing fees and marketing expenses in the assessable value of imported goods. en-us Thu, 28 Oct 2021 00:00:00 +0530 Tue, 16 Nov 2021 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414779 The Tribunal allowed the appeal, setting aside the proceedings initiated by the Additional Director General, DRI, due to lack of jurisdiction to issue the Show Cause Notice. Relying on the Supreme Court's decision in Canon India Pvt. Ltd. and related judgments, the Tribunal held that the Additional Director General, DRI, is not a competent authority under the Customs Act, 1962. The jurisdictional challenge was deemed sufficient to resolve the appeal in favor of the Appellant, without delving into the merits of including licensing fees and marketing expenses in the assessable value of imported goods. Case-Laws Customs Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414779