2023 (12) TMI 693

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....king change of cause title from M/s. Ashok Leyland Nissan Vehicles Ltd., M/s. Nissan Ashok Leyland Power Terrain Pvt. Ltd. and M/s. Nissan Ashok Leyland Technologies Ltd. to M/s. Ashok Leyland Ltd. all of them having been merged vide order dated 17.12.2018 passed by the NCLT, Chennai. We allow the applications for change of cause title. Registry shall amend the cause title of the appellant as Ashok Leyland Ltd. in the records. 3. The appellant was importing goods from group companies of Nissan located in USA, Japan and from other countries. An issue was raised by the Special Valuation Branch of Customs House as to whether the transaction value between the Indian company and the foreign company is influenced by the relationship. M/s. Nissan....

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.... the matter to the original authority. Aggrieved against the said decision of the Commissioner (Appeals), the appellants are now before the Tribunal. 3.2 No cross-objection has been filed by the respondent department. 4. The learned counsel Shri M. Kannan appeared for the appellant and learned AR Shri R. Rajaraman appeared for the department. 4.1 Shri M. Kannan, learned counsel submitted that the appeals filed by the department before the Commissioner (Appeals) was only for addition of royalty to value of the imported goods and the Revenue didn't question the sale price of the foreign supplier and as a matter of fact have accepted the sale price as value. Since the Commissioner (Appeals) has accepted that payment of royalty was not relat....