https://www.taxtmi.com/caselaws?id=767688 CESTAT Mumbai allowed the appeal by remand in a case involving addition of license fee and advertising expenses to assessable value of imported goods from related overseas affiliates. The original authority directed loading for imports from 2003-04 to 2013-14, but first appellate authority limited additions to five years without clear reasoning. CESTAT found the impugned order unclear regarding specific imports covered, lack of proper SCN for extended limitation period invocation, and absence of examination of differential duty or declared value correctness in specific bills of entry. Matter remanded to first appellate authority for fresh decision considering proper legal procedures and specific grievances. en-us Thu, 20 Mar 2025 00:00:00 +0530 Sat, 22 Mar 2025 08:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767688 CESTAT Mumbai allowed the appeal by remand in a case involving addition of license fee and advertising expenses to assessable value of imported goods from related overseas affiliates. The original authority directed loading for imports from 2003-04 to 2013-14, but first appellate authority limited additions to five years without clear reasoning. CESTAT found the impugned order unclear regarding specific imports covered, lack of proper SCN for extended limitation period invocation, and absence of examination of differential duty or declared value correctness in specific bills of entry. Matter remanded to first appellate authority for fresh decision considering proper legal procedures and specific grievances. Case-Laws Customs Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767688