1992 (3) TMI 201

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.... the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the Department against the Order-in-Appeal No. C3/1420/82 dated 9-11-1983 passed by the Collector of Customs (Appeals), Madras. 2. Shri A.K. Singhal, learned JDR appearing for the Revenue submitted that issue relates to loading of invoice value of the plant and machinery imported by the respondents.....

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....sum payment covered for such services a loading of 2/2% service charges were required to be added under Rule 8 of the Valuation Rules. He argued that Collector (Appeals) erred in holding that such service charges are not to be added on the ground that machineries were supplied by third party and the collaboration agreement does not specifically provide for payment of service charges. 3. Shri Pr....

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....aulics Ltd. v. Collector of Customs [1990 (50) E.L.T. 85], and more particularly on the issue of pre-import service charges in the case of Collector of Customs v. India Photographic Company Ltd. [1990 (49) E.L.T. 293). 4. We have carefully considered the arguments advanced on both sides and perused the records. On going through the records we find that neither authorisation given by the Collect....

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.... the absence of grounds of appeal. Form No. CA-3 should be accompanied with statement of facts and grounds of appeal but we find that appeal form is accompanied with number of pages in the form of commentary consisting of comments on the impugned order without raising specific grounds. The appeal filed by the department is liable to be dismissed on these preliminary grounds. Even on merits, we do ....