2016 (11) TMI 1492

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....dvocate, for the Appellant. Shri M.K. Sarangi, Jt. Commissioner (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - These two appeals are directed against Order-in-Appeal No. GOA/CUS/SNS/22/2005 & GOA/CUS/ SNS/21/2005, dated 29-11-2005. 2. Heard both sides and perused the records. 3. The issue that is involved in these cases regarding the rejection ....

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....t the first appellate authority has not completely examined the provisions of the Customs Valuation Rules, more specifically Rule 4(2) and the interpretative rules thereto which clearly indicates that the value of the imported goods shall not include the cost of after importation activities and the activities relatable to marketing of imported goods. Since the first appellate authority has overloo....