9911796707
TMI Blog2013 (10) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... The contention of the appellant was that this fee payable by the appellants for the Sole Distribution Rights which facts the ld. Commissioner (Appeals) also did not dispute in his order - the department could not bring out any evidence that above amount was any part of proceeds of any subsequent resale, disposal of use of imported goods - the amount of ₹ 4.963 corres per annum sought to be loaded to assessable value was towards Sole Distribution Rights fees and the amount and its determination was a mechanism to determine the quantum of fee - the department could not show any evidence that the aforesaid fee was liable to be loaded in terms of Rule 10(1) (d) – order set aside – Decided in favour of Assessee. - C/524/12-Mum - Final Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valuate the value of the imported goods. The appellants challenged this order before the ld. Commissioner (Appeals) who vide his order 134/2009/NMCH/DC/Docks(Imp)/2009-10 dated upheld the lower adjudicating authority's order. The appellants filed Writ Petition No. 10089 of 2010 before the Bombay High Court against the said Order-in-Appeal. The Hon'ble Bombay high Court vide order dated 22.12.2010 set aside the said Order-in-Appeal and ordered the ld. Commissioner (Appeals) to decide the appeal afresh. The Commissioner (Appeals) on fresh decision did not give any reason to arrive at the loading of 3.15%. She ordered that Rs. 4.963 crores per annum is the amount that should be included in the assessable value. Aggrieved by the same, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value of the cars. 5. The contention of the department is that it is found on scrutiny that the distribution rights fee has been determined with reference to an agreed proportion of the average annual projected net profit for the period 1 st July, 2008 to 30 th June, 2013. 6. We have carefully considered the submissions and perused the records. The department has loaded assessable value of Rs. 4.963 crores per annum under Rule 10 (1) (d) of Customs Valuation Rules which provides as under:- "The value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues, directly or indirectly, to the seller". From the above it follows that the value of any part of the proceeds of any subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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