https://www.taxtmi.com/caselaws?id=81829 A departmental customs appeal must be properly authorised and supported by a valid statement of grounds; where the authorisation merely permits filing without recording consideration of the impugned order, the appeal fails on preliminary procedural grounds. On valuation, lump sum payments to collaborators for technical know-how and related services cannot be added to assessable value as buying commission, handling charges or pre-import service charges unless undervaluation is proved and there is evidence of a direct nexus to the imported consignment. In the absence of proof that the invoice value was unreal or that the collaborators acted as agents of the foreign supplier, the proposed additions are unsustainable. en-us Fri, 20 Mar 1992 00:00:00 +0530 Wed, 29 Jun 2011 11:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81829 A departmental customs appeal must be properly authorised and supported by a valid statement of grounds; where the authorisation merely permits filing without recording consideration of the impugned order, the appeal fails on preliminary procedural grounds. On valuation, lump sum payments to collaborators for technical know-how and related services cannot be added to assessable value as buying commission, handling charges or pre-import service charges unless undervaluation is proved and there is evidence of a direct nexus to the imported consignment. In the absence of proof that the invoice value was unreal or that the collaborators acted as agents of the foreign supplier, the proposed additions are unsustainable. Case-Laws Customs Fri, 20 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81829