SI GROUP INDIA LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appeal is directed against Order -in -Appeal No. 157/MCH/AC/GVC/2013, dated 5 -3 -2013 passed by the Commissioner of Customs (Appeals), New Customs House, Mumbai. Vide the impugned order, the ld. Lower appellate authority has set aside the order dated 1 -8 -2011 passed by the assessing officer, by holding that royalty and licensing fee paid by the appellant, M/s. SI Group India Ltd., Mumbai, to the related foreign supplier SI Group, USA is includible in the assessable value of goods imported under the provisions of Rule 10(1)(c)/10(1)(e) of the Customs Valuation Rules, 2007 and allowing the appeal filed by the department in this regard. The said authority also said in the impugned order that a reasonable opportunity should be given to the appellant to submit their defense plea before adjudication. Thus, the impugned order appears to be a remand order for re -assessment. Aggrieved of the same the appellant is before us. The ld. Counsel for the appellant makes the following submissions.

(2.) THE ld. Additional Commissioner (AR) appearing for the Revenue re -iterates the findings of the lower appellate authority and relies on the decision of the Apex Court in the case of Matsushita Television and Audio India Ltd. [ : 2007 (211) E.L.T. 200 (S.C.)], Essar Gujarat Ltd. [ : 1996 (88) E.L.T. 609 (S.C.)] and J.K. Corporation [ : 2007 (208) E.L.T. 485 (S.C.)]. We have carefully considered the rival submissions.