9911796707
TMI Blog2016 (6) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... peal was rejected. The goods imported were:- (i) Bronze Powder; (ii) Potassium Nitrate; (iii) Rock Wool; (iv) Stainless Steel Fibre; (v) Phenolic Resin; (vi) Bronze Fibre; (vi) Cashew Powder; (vii) Graphite; (viii) Vermiculite; (ix) Barium Sulphate; (x) Ceramic Fibre; (xi) Friction Dust; (xii) Iron Oxide; (xiii) Mica; (xiv) Glass Fibre; (xv) Silicon Oxide; (xvi) Tin Powder; and (xvii) Slaked Lime. Learned Commissioner (Appeals) without threadbare examination of the relevant terms of agreement between the parties in respect of the above three payments as is enumerated by the adjudicating authority in para 33 of his order, reached to a conclusion that the adjudication conclusion is proper. 2.1 Appellant submitted that the Rule 10(1)(c)of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... technical-knowhow agreement as well as technical fee agreement should be read in the context of imported goods. Placing reliance on notes to Rule 10 (1) (c), of the valuation Rules he says that, the said rule has defined its scope and confined to the charges that shall be payable to the exporter for the import of the goods but not to the manufacture of the goods. Both the authorities acted arbitrarily without depicting proper clause of the agreement that has guided them to reach to the conclusion that all the three payments should be includible in the import value. 3. Revenue on the other hand says that all the agreements were examined threadbare and both the authorities have recorded their observation properly. It is also the Revenues su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... caprice is alien to Justice. 6. To do Justice to both sides, it is considered proper that following directions should be given to the original authority to redo the exercise of valuation granting fair opportunity to the appellant and determine the value of the imported goods objectively in accordance with law:- (i) The authority shall bring the controversy in clear terms upon examination of the respective documents borne by the record; (ii) Respective clause of the agreement for consideration of application of Rule 10 (1) (c) of the Valuation Rules should be clearly depicted and that should be brought to the notice of the appellant for appropriate defence; (iii) The object of Rule 10 (1) (c) is to be properly understood in the conte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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