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Royalty Addition to Import Value Set Aside as Not a Condition of Sale: CESTAT Chennai
Case Law Details
- Case Name
- Valeo Friction Materials India Ltd. Vs Commissioner of Customs (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Valeo Friction Materials India Ltd. Vs Commissioner of Customs (CESTAT Chennai)
The appeal before CESTAT Chennai challenged Order-in-Original No.47467/2016 dated 31.05.2016, whereby the Commissioner of Customs, Chennai-II confirmed differential customs duty, interest and penalty by adding royalty payments to the value of imported raw materials.
The appellant imported textured yarn, technical yarn and semi-finished clutch facings from M/s. Valeo Materriaux De Friction, France and its associate companies. The relationship between the appellant and the foreign suppliers and its i...
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