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TMI Blog2020 (4) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... ms GATT Valuation Cell, Mumbai, whereby the Deputy Commissioner ordered for loading of Royalty Amount in the transaction value declared by the appellant. The Said order was appealed against before the Commissioner of Customs (Appeals)-Mumbai-I, who vide order in appeal No. 247-248/MCH/DC/SVB/2013 dated 28.03.2013 upheld the order of the Deputy Commissioner and dismissed the appellant s appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the transaction value under Rule 10 (c) of Custom Valuation Rules, 2007in respect of imports made by the appellant. 2. Shri. T. Vishvanathan Learned Counsel along with Shri. Manish Jain, Advocate appearing on behalf of the appellant at the outset submits that the proceedings in the present case for loading of Royalty in the transaction value was initiated on the basis of order in Review No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the present case is a consequential to order of SVB for loading of Royalty Amount. 4. We have heard both sides and perused the records. We find that in the present case the issue involved is that whether the Royalty charges needs to be included in the transaction value declared as per the invoice sale value under Rule 10(c) of Customs Valuation Rules, 2007. From the perusal of the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of the appeal vide order No. A/837/15/CB dated 01.05.2015, where by the appellant s appeal was allowed by holding that the invoice value is not required to be loaded by including the Royalty and the order of the Deputy Commissioner GATT valuation Cell was set aside. In a report dated 26.02.2019 given by Joint Commissioner Custom House, Ahmedabad submitted by Learned AR CESTAT-Mumbai, Tribunal s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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