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TMI Blog2016 (12) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... ve not taken into consideration the decisions of this Tribunal which restrict the inclusion of royalty and technical know-how in assessable value to appropriate situations in accordance with the terms of the agreement relating to these fees. In the matter of goods imported for trading as such, it would appear that both the lower authorities have proceeded to enhance the declared value without a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst order-in-appeal no: 35-36/MCH/ADC/SVB/2013 dated 9 th January 2013 which has confirmed the enhancement of value of imported goods in order-in-original no. 31/ADC/SVB/SKR/2011-12 dated 14 th July 2011. 2. The appellant imports various raw materials from M/s Sika UAE LLC, some of which are used in the manufacture of construction chemicals and some for sale as such. 60% of the shares of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst appellate authority arrived at its conclusions, is a violation of the principles of natural justice. It is also contended in the grounds of appeal that the submissions made by the appellant had not been considered by the first appellate authority who had merely reproduced the findings of the original authority. 4. On a perusal of the order-in-original we find that it is replete with assump ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiated by the GATT Valuation Cell is to adjudicate without issue of a show cause notice. It would appear that a questionnaire is sent to the importer and, after scrutiny of the response and a personal hearing, the final order of the original authority is issued. 7. The nature of the charge against the importer is not framed or made known in advance and would appear to be articulated for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... technical know-how fees are to be added to the assessable value. The reason for rejection of the declared value of goods imported for trading and the justification for the enhancement of value of these goods by the original authority also should be examined. The first appellate authority is also directed to complete the adjudication within a period of three months from the date of this order. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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