TaxTMI 
TaxTMI 
2024 (12) TMI 960
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.... been figured out, except how to live' It is, however, unusual for institutions to be stuck in an existential crisis and, when it is the Tribunal that is, it cannot be of our own making for we are required to work only because someone aggrieved takes a chance on relief. So it is that the existential crisis of some other has been tossed over to us. 2. The genesis of the grievance in the present dispute is the 'royalty' agreed upon in contracts of the appellant herein with M/s Henkel AG & Co, KGaA on the one hand and between the appellant herein with M/s Henkel Technologies (Korea) Ltd for production of industrial adhesives and/or technical assistance thereto. Apparently, and owing to relationship between these and the appellant, the instit....
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....try that, owing to impediment in finalizing assessment under section 17 of Customs Act, 1962, were provisionally assessed under section 18 of Customs Act, 1962 just the same as the show cause notice, culminating in order of not making additions to declared value, was and which did not deter the first appellate authority from setting finalization of assessment in motion. Effectively, and without the benefit of particulars of assessments that the jurisdictional Commissioner of Customs desired to be loaded with 'royalty', the first appellate authority fell in with the principle of loading espoused in the notice. 4. We have heard Learned Counsel for appellant and Learned Authorized Representative on the includability of 'royalty', that the agr....
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....1962, should have been caused by grievance against decision or order passed under the Act by an officer of customs lower in rank than Principal Commissioner or Commissioner; in relation to assessment, it should have stemmed from final determination, either under section 17 of Customs Act, 1962 or under section 18 of Customs Act, 1962, by 'proper officer' so empowered. Normally, under section 17 of Customs Act, 1962, the 'proper officer' should either not interfere in the assessment of duty liability determined by importer or exporter on goods that have been entered for import or for export, under section 46 or under section 50 of Customs Act, 1962, as the case may be, or undertake re-assessment of duty on goods entered for import under sect....