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TMI Blog2021 (8) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... /2016-Cus dated 09.02.2016 which it failed to do in the instant case - Therefore, it is found that the Appellant has not been provided an opportunity to present its case on merits and make submissions against the investigation report. The matter is remanded to the adjudicating authority with direction to follow the procedure as laid down in Circular No.5/2016 dated 09.02.2016 preferably within 3(three) months from the date of receipt of this order - Appeal allowed by way of remand. - Customs Appeal No.75540 of 2020 - FINAL ORDER NO. 75630/2021 - Dated:- 26-8-2021 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) and SHRI RAJU, MEMBER(TECHNICAL) Shri Ajay Sanwaria, Advocate for the Appellant (s) Shri A.K.Biswas, Authorized Representa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .06.2016 ( IR No.5/2016 ) ordered a loading of 3.5% (3% of royalty and 0.5% for license fee) to the transaction value of the imported goods under Rule 10(1)(c) of the Valuation Rules for the reason that the Appellant was not paying any fixed royalty to Mageba SA and payment of such royalty was completely dependent on the NSP of the products made by the Appellant and that license fee of 0.5% was paid on the basis of yearly invoice sales and therefore it cannot be paid towards use of trade mark and brand name. 5. On the basis of IR No.5/2016, the Deputy Commissioner of Customs, Appraising Group IV, confirmed loading of 3.5% and finalized nine bills of entry which were provisionally assessed vide order bearing No.KOL/CUS/DC/3430/Apprg Gr.IV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016 cannot be challenged as it is not an appealable order. Based on the findings made in the investigation report, the department should have issued a Show Cause Notice before finalizing the provisional Bills of Entry in accordance with guidelines provided under Circular No.5/2016-Cus dated 09.02.2016 which it failed to do in the instant case. Therefore, we find that the Appellant has not been provided an opportunity to present its case on merits and make submissions against the investigation report. 11. In view of the same, the impugned order is set aside and the matter is remanded to the adjudicating authority with direction to follow the procedure as laid down in Circular No.5/2016 dated 09.02.2016 preferably within 3(three) months f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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