<h1>Customs undervaluation: undisclosed royalties excluded from transaction value trigger duty recovery action.</h1> Alleged omission of royalty and licence fee payments from declared transaction value resulted in undervaluation of imported mobile phones, parts and components; documentary evidence and statements indicate such payments were contractual but not added to assessable value, invoking Section 14 and Customs Valuation Rules and leading to show cause notices seeking duty recovery for the investigation period.