Remand Ordered in Dispute Over License Fee and Advertising Expense Additions to Imported Goods' Assessable Value

CESTAT remanded the case concerning additions of 'license fee' and 'advertising expenses' to imported goods' assessable value. The tribunal found that while the appellant had been importing from overseas affiliates since 2006, their renewal declarations remained pending until 2015 when additions were ordered. The first appellate authority's order was unclear about limiting additions to five years without specifying which imports were covered or excluded. CESTAT determined that the appeal had not been properly examined in terms of differential duty outcomes or evaluation of declared values in specific bills of entry. Without this analysis, the legality and propriety of the additions could not be determined. Appeal allowed by way of remand for fresh decision. .....

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