2017 (10) TMI 156

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....action value except for addition of Rs. 8000/- towards freight forwarding and directed finalization of all pending provisional assessments. Against this review order, Revenue preferred appeal before the Commissioner (Appeals) who remanded the case back to adjudicating authority to consider the matter afresh. Hence this appeal by the appellant, M/s.Doosan Infra Core India P. Ltd. 2. Today when the matter came up for hearing, on behalf of appellant Ld. Advocate Shri Hari Radhakrishnan made oral and written submissions which can be broadly summarized as under : (i) The only ground on which the Department had preferred the appeal was with regard to the addition of royalty amount to the declared value. However the Commissioner (Appeals) had pr....

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....adjudicating authority for proper examination of records and evidences. Hence the impugned order has not gone beyond the scope of the appeal proceedings. 4. Heard both sides and have gone through the facts. 5. On going through the appeal dt 12.9.2014, filed by the department before the Commissioner (Appeals) which has culminated in the impugned order, following grounds of appeal have been made : GROUNDS OF APPEAL The Order-in-Original is not legal and proper on the following grounds:- (i) In this renewal Order, the AA has held that royalty paid by the Indian company to their related foreign supplier does not warrant an addition in the value under the provision of Rule 10(1)(c) of CVR, 2007 as the same has been paid net of taxes. In t....

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....ble in the instant case. (b) The Agreement should have been examined inference drawn as to whether the importer could have imported the goods without paying royalty. But this has not been done (c) Payment of royalty on Net of Taxes is only a method of computation of royalty and cannot be made the basis to decide non-addition of royalty in the value. 8. Viewed in this light, the Commissioner (Appeals) addressed not just the issue of addability of royalty which alone was appealed by the Department but also other issues like payment to foreign supplier in the name of professional and consultancy charges and also directed collection of extra duty deposit of 5% of value of the goods imported, which action, in our view, has surely gone beyon....