2013 (10) TMI 1340

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... commissioner but when proceedings were pending before original adjudicating authority, appeal was preferred before Tribunal on second thought – Apparent that Revenue has not challenged order of Commissioner (Appeals) and has accepted direction – Keeping in view aforesaid facts, court not inclined to entertain appeal – Decided against Appellant. - Customs A. No. 4 of 2013 - - - Dated:- 11-10-2013 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not relevant in ascertaining whether the payment of royalty by virtue of the said Agreements has any nexus with the value of the imported goods. Hence, the said case of Matsushista is distinguished. Moreover, the Agreements have never referred about any kind of agreement in relation to import of raw materials and semi finished goods; hence, the conclusion that the payment of royalty on the manufac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... initially the appellant was satisfied with the said order but when the proceedings were pending before the original adjudicating authority, an appeal was preferred before the Tribunal on second thought. It is also apparent that Revenue has not challenged the order of Commissioner (Appeals) and has accepted the direction. In case there is lapse or delay on the part of the original adjudicating aut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X