2016 (12) TMI 1373

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....ndran: This appeal is directed against Order-in-Appeal No: 94/2004-MCH dated 27/02/2004 passed by the Commissioner of Customs (Appeals), Mumbai - I. 2.  None appeared on behalf of the appellant despite notice. Since the matter is of 2004, we take up the appeal for disposal. 3. Heard the learned Departmental Representative and perused the records. 4. The issue involved in this case relatin....

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....e at liberty to import from any other source which would mean that the royalty amount is not directly attributable as condition of sale of imported goods. After arriving at such a conclusion, he accepted the transaction value as the right and correct value for discharge of customs duty.  6. Revenue was aggrieved by such an order, preferred an appeal before the first appellant authority. The ....

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....erroneous for more than one reason. Firstly, we find that the Article 9 which is relied upon by the first appellate authority dealt with the purchase of equipment, which is not the dispute in hand, as the appellant had imported inputs/raw materials which was components for the manufacture of the final products.  Secondly, the first appellate authority has not considered any further articles o....

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....he order-in-original we find that the adjudicating authority has reproduced important clauses of the agreement entered into by the appellant with their parent concern. The agreement is titled as a technical know-how agreement. The entire agreement is in respect of the finished goods to be manufactured by the appellant in their factory from the technical know-how received from parent concern. The s....