TBK INDIA PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard the learned counsel for the parties. In view of the short question involved, the petition is taken up for disposal.

(2.) The Petitioner has challenged the order dated 10 May 2019 passed by the Customs, Excise and Service Tax Appellate Tribunal and the order dated 5 July 2012 passed by the Commissioner of Customs (Appeals). By the impugned order, the Tribunal has dismissed the appeal filed by the Petitioner as premature.

(3.) The Petitioner is a company incorporated under the Companies Act, 1956. The Petitioner is a joint venture of of Tokyo Buhin Kogyo Co. Ltd., Japan. The Petitioner imports certain goods from its joint venture company from Japan. The Petitioner paid royalty to its joint venture partner. The Petitioner had registered under GATT Valuation Cell which was set up in terms of the Circular dated 23 February 2001. The issue was taken up by GATT Valuation Cell and the Petitioner submitted documents pursuant to the questionnaire. The Deputy Commissioner of Customs, GATT Valuation Cell conducted an investigation as per the terms of the Circular and passed an order on 2 March 2006 and then in review on 11 January 2010 taking certain view in respect of royalty payable.