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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Customs Commissioner dismisses Departmental appeal on assessable value calculation, upholds original order.</h1> The Commissioner of Customs (Appeals), Mumbai dismissed the Departmental appeal regarding the inclusion of lumpsum fee and royalty in the assessable value ... Valuation - Lumpsum fees and royalty The Commissioner of Customs (Appeals), Mumbai rejected the Departmental appeal against an order-in-original related to the inclusion of lumpsum fee and royalty in the assessable value of imported goods. The Commissioner found that the judgments cited by the Department were not applicable to the case, and upheld the impugned order as legal and proper. The appeal was dismissed.

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