2014 (4) TMI 582

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....ddl. Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and stay petition are directed against Order-in-Appeal NO. 179/MCH/AC/GVC/2013 dated 06/03/2013 passed by the Commissioner of Customs (Appeals), New Custom House, Mumbai Zone-I. 2. Vide the impugned order the lower appellate authority has set aside the order of the assessing authority dated 04/07/2011 wherein the ass....

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....o have been remanded back to the adjudicating authority for providing a reasonable opportunity to the respondent to putforth documentary evidences in support of their claim that these expenses are not includable in the value of the goods imported. Aggrieved of the same the appellant is before us. 3. The learned counsel for the appellant submits that as regards the expenses incurred, they were t....

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....he Revenue, on the other hand, contends that the appellant have received sales commission in respect of imports made by third parties. They have also incurred expenditure in foreign currency. These transactions reflected in their books of accounts would prima facie show that the relationship has influenced the price of the goods imported by the appellant and therefore, the appellant should be put ....

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....ts made by the appellant in any way. We have perused the submissions made by the appellant in their cross-objections to the appeals filed by the Revenue before the lower appellate authority. Prima facie we find that the foreign exchange expenditure incurred by the appellant is in respect of imports made from non-related suppliers abroad and also for the services rendered for their foreign affiliat....