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Promotional & Management Service Fees Not Part of Customs valuation: CESTAT Delhi
Case Law Details
- Case Name
- Triumph Motorcycles (India) Pvt. Ltd. Vs Addl. Director General (Adjudication) (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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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 ...
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