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Cus – As far as relationship has not influenced pricing pattern, there is no justification for inclusion of royalty and technical know-how in AV of imported products: CESTAT

2019-TIOL-2000-CESTAT-MUM IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNALWEST ZONAL BENCH, MUMBAI Appeal No. C/85362/2013 Arising out of Order-in-Appeal No.947/MCH/DC/SVB/2012, Dated: 03.12.2012Passed by the Commissioner of Customs (Appeals), Mumbai,…

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