2017 (1) TMI 204

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....ommr (AR), for respondent Per: M.V. Ravindran This appeal is directed order-in- Appeal No. 52/2005 (JNCH) dated 21.02.2005. 2. When this appeal was called out none appeared for appellant. Court Master produces a letter from appellant seeking adjournment of the matter on the ground that their Advocate/Consultant is attending pre-schedule hearing before the CESTAT, Ahmedabad. The adjournmen....

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....orted goods. First appellate authority in order-in-appeal has recorded the findings that the goods which were imported from foreign Company has a 60% equity participation in the appellant's unit hence an amount of US $ 4.60 lakhs paid for transfer of the technical know-how could be addable to the price of imported goods in terms of Rule 9(1) (c) of Customs Valuation Rules, 1988. We find that first....