Promotional & Management Service Fees Not Part of Customs valuation: CESTAT Delhi

Triumph Motorcycles (India) Pvt. Ltd. Vs Addl. Director General (Adjudication) (CESTAT Delhi) The appeal was filed by Triumph Motorcycles (India) Pvt. Ltd. challenging the order dated 24.09.2020 issued by the Additional Director General (Adjudication), DRI, New Delhi. The order had re-determined the transaction value of imported motorcycles, accessories, and parts by including payments made towards Management Service Fees (MSF) and Advertisement and Promotional Expenses (APE) as part of the customs value under Section 14(1) of the Customs Act, 1962, read with Rule 10(1)(e) of the Customs Valua...