2016 (11) TMI 1492

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..... at the value of the imported goods shall not include the cost of after importation activities and the activities relatable to marketing of imported goods - Since the first appellate authority has overlooked these provisions, in the interest of justice, we deem it fit to remand the matter back to the first appellate authority to reconsider the issue afresh - appeal allowed by way of remand. - C/23 .....

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..... ctual matrix of the case, which is the contract between the appellant and the supplier indicates that the additional discounts which are extended to the appellant are in respect of post-exportation expenses and also for surviving the completion which is also post-exportation from the place of supply. Learned counsel was correct in stating that all these things needs to be considered by the first a .....

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