2020 (3) TMI 929

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....of Customs (Appeals). By the impugned order, the Tribunal has dismissed the appeal filed by the Petitioner as premature.   3. The Petitioner is a company incorporated under the Companies Act, 1956. The Petitioner is a joint venture of of Tokyo Buhin Kogyo Co. Ltd., Japan. The Petitioner imports certain goods from its joint venture company from Japan. The Petitioner paid royalty to its joint venture partner. The Petitioner had registered under GATT Valuation Cell which was set up in terms of the Circular dated 23 February 2001. The issue was taken up by GATT Valuation Cell and the Petitioner submitted documents pursuant to the questionnaire. The Deputy Commissioner of Customs, GATT Valuation Cell conducted an investigation as per the t....

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....s but has dismissed the same as premature. The learned counsel tendered compilation of decisions wherein the Tribunal has entertained the appeals on merits against the order passed in the identical circumstances. These are Commissioner of Customs (Import) v. Chasys Automotive Components Pvt.Ltd.2019 (366) ELT 161 (Tri Mum); Caprihans India Pvt.Ltd. v. Commissioner of Customs 2017 (357) ELT 856 (Tri Mum); Mondelez India Foods Pvt.Ltd. v. Commissioner of Customs (Import) 2017 (357) ELT 813 (Tri Mum) ; Inspiron Engineering Pvt.Ltd. v. C.C.(A), JNCH, Nhava Sheva 2017 (357) ELT 801 (Tri Mum); Kirloskar Abara Pumps Ltd. v. Commissioner of Customs (Import) 2017 (346) ELT 148 (Tri Mum) ; Commissioner of Customs v. Ferodo India Pvt.Ltd. 2008 (224) E....