Asia Pacific Commodities Ltd. vs ACC
Refund claim: Speaking order in favour of appellants-Question of filing appeals not arising, Denial of refund on ground that appellate remedy not availed improper-The speaking order itself was in favour of the appellants and, therefore, the question of filing appeals did not arise. The appellants could not be de [LexDoc Id : 429072]
UOI vs Honda Siel Car India Ltd.
Customs Valuation (Determination of Price of Imported Goods) Rules 1988: Applicability of rule 9(2)(e)-No case made to show imported tangible goods in form of machinery sold by foreign company, No allegation that knowhow and technical information related to other imported goods supplied by foreign company, Matter remitted-The provisions of rule 9(2)(e) of the Customs Valuation (Determination of Price of Imported Goods) Rules 1988 were applicable when an addition was mad [LexDoc Id : 421242]