2011 (1) TMI 1019

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....t Per: P.G. Chacko     One of the applications seeks out-of-turn disposal of the stay application filed by the appellant. The stay application itself comes up for consideration today. Hence the first application is infructuous and is dismissed. 2. The stay application seeks stay of operation of the impugned order wherein an order passed by the Deputy Commissioner of Customs ....

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....ermine whether the royalty paid by them was liable to be included in the assessable value of the imported goods under Rule 10(1)(c) of the Customs Valuation Rules. The appellate authority held against the party. Hence the present appeal. 3. Today, a copy of Chartered Accountant's certificate dated 25.11.2010 showing particulars of the royalty paid on sale proceeds of goods manufactured and sold....

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....e authority is now available on record, we are of the view that the matter has to be sent back to the said authority for fresh decision. It is open to the learned Commissioner (Appeals) to call upon the assessee to prove the veracity of the Chartered Accountant's certificate by producing their audited accounts and 'relevant records'.  Once the same is established by the assessee, the Commissi....