2021 (8) TMI 1310

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....cate for the Appellant (s) Shri A.K.Biswas, Authorized Representative for the Respondent (s) ORDER The issue in the current appeal pertains to loading of 3.5% towards royalty and license fee on the transaction value of goods imported from related party in accordance with Section 14(1) of the Customs Act, 1962 read with Rule 10(1)(c) of the Customs Valuation  (Determination of Price o....

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....s declared at the time of importation and a case was registered under file No.S- 44-24/2009A (SVB), Kolkata. In the interim period, the bill of entries were provisionally assessed and cleared under provisional duty bond with Extra Duty Deposit @ 1% paid as security deposit. 4. The Deputy Commissioner of Customs (SVB) vide its Investigation Report No.5/2016 dated 15.06.2016 ("IR No.5/2016") orde....

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....foresaid order and the same was rejected by the Commissioner of Customs (Appeal) vide the impugned order. Hence, the instant appeal. 7. Shri Ajay Sanwaria, learned Advocate appearing on behalf of the Appellant submitted that royalty and license fee would be includible in the transaction value of the imported goods only if royalty or license fees is relatable to the imported goods and is paid as....

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....that the entire dispute stems from the findings made in IR No.5/2016 which has not been challenged. Both learned Advocate for the Appellant and learned Authorized Representative for the Revenue fairly agree that IR No.5/2016 cannot be challenged as it is not an appealable order. Based on the findings made in the investigation report, the department should have issued a Show Cause Notice before fin....