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TMI Blog2015 (10) TMI 2572X X X X Extracts X X X X X X X X Extracts X X X X ..... ed parties transaction where DC(SVB) has finalised the relationship and also loading of royalty and lump sum payments on the invoice value and directed the assessing group to finalise the assessment accordingly. The appellant preferred the present appeal against the Commissioner (Appeals) order. We do not see any merit in the appellant’s plea as the Department is yet to finalize the provisional as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s application against the order of the Commissioner (Appeals) dated 27-2-2015. 2. The ld. Counsel submits that the adjudicating authority passed the order on SVB matter and directed loading of royalty amount and lump sum amount relating to imported goods paid or payable to the foreign supplier at the end of every financial year to be added to the transaction value. Against this order, the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised by the assessing group and the live consignments are being not cleared due to objections raised by the assessing groups with regard to loading of value as per the SVB order and payment of demand. He submits that out of ₹ 5,52,78,040/- ADD of ₹ 92,56,868/- has already been deposited, which is more than 10% of the differential duty, which can be considered it pre-deposit towards dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt s plea as the Department is yet to finalize the provisional assessment and quantifying the demand on account of SVB order and there is no document or evidence to show the objection raised in not clearing the live bill of entry provisionally on payment of EDD etc. Hence, the applicants are free to take up the matter with the assessing group for finalising the assessment as per the SVB order and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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