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Issues: Whether royalty paid under a technology licensing agreement was includible in the assessable value of imported goods as a condition of sale.
Analysis: The appeal failed because there was no evidence of actual import of the goods on the value of which royalty was sought to be added. Inclusion of royalty under Rule 10(1)(c) of the Customs Valuation Rules is permissible only where such payment is a condition of sale of the imported goods. The record did not establish that the royalty was paid as a condition of the sale of the goods being valued.
Conclusion: Royalty was not shown to be includible in the assessable value, and the appeal was dismissed.
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