2017 (1) TMI 204

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....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 adjournment request as sought by appellant is decline....

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....-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 appellate authority has passed this order on a....