2013 (8) TMI 235

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....(AR.) For the Respondent : Shri J C Patel, Adv. PER : S K Gaule Heard both sides. 2. Revenue filed this appeal against the Order-in-Appeal dated 28.9.2006 whereby the Ld. Commissioner (Appeals) has set aside the lower adjudicating authority's order enhancing the assessable value. 3. Briefly stated facts of the case are that the respondents imported a consignment of medical equipment....

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....cepted and the respondents failed to produce the documents which were asked for by the lower adjudicating authority. Therefore, the enhancement of value by 50% is in order and the ld. Commissioner (Appeals) has not given any ground for not accepting the enhanced value. He has recorded in his order that the royalty is paid on 5% of total net sales of the goods manufactured in India and the lower au....

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....rt in the case of CC vs Prodelin India (P) ltd. 2006 (202) E.L.T. 13 (S.C.) and the Tribunal's decision in the case of Modi Senator (I) Pvt. Ltd. vs. CC (I&G), New Delhi- 2009(247) E.L.T. 313 (Tri-Del) which was affirmed by the Hon'ble Supreme Court in the case of CC vs. Modi Senator(I) P. Ltd. 6. We have carefully considered the submissions and perused the records. We find that, undisputedly, ....

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....xporting the identical goods to other importers at higher price and that the Department has not made any effort to bring on record any evidence that identical or similar goods were imported by other importers at higher price. Therefore, in view of the clear position of law about the acceptance of the transaction value, the Customs authorities could not add the technical know-how fee in respect of ....