https://www.taxtmi.com/caselaws?id=751459 CESTAT Mumbai set aside the Commissioner of Customs (Appeals) order regarding royalty inclusion in imported goods valuation under Rule 10(1)(c) of Customs Valuation Rules, 2007. The tribunal held that appeal against Special Valuation Branch advisory was premature as no final assessment order existed under section 18 or duty recovery notice under section 28 of Customs Act, 1962. The proceedings did not pertain to goods under import or already imported and cleared, making it unacknowledgeable under Customs Act. Appeal was allowed by way of remand to first appellate authority for disposal according to proper statutory framework. en-us Mon, 08 Apr 2024 00:00:00 +0530 Wed, 17 Apr 2024 08:29:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751459 CESTAT Mumbai set aside the Commissioner of Customs (Appeals) order regarding royalty inclusion in imported goods valuation under Rule 10(1)(c) of Customs Valuation Rules, 2007. The tribunal held that appeal against Special Valuation Branch advisory was premature as no final assessment order existed under section 18 or duty recovery notice under section 28 of Customs Act, 1962. The proceedings did not pertain to goods under import or already imported and cleared, making it unacknowledgeable under Customs Act. Appeal was allowed by way of remand to first appellate authority for disposal according to proper statutory framework. Case-Laws Customs Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751459