https://www.taxtmi.com/caselaws?id=84370 Customs valuation of imported goods could not be enhanced by loading the invoice price merely because the buyer had entered into a technical collaboration agreement involving royalty and a lump-sum technical fee. The payments were treated as consideration for technical assistance, know-how and rights connected with indigenous manufacture, not as additional consideration for the imported goods. In the absence of proved mutuality of interest between buyer and seller, valuation under section 14(1)(a) of the Customs Act, 1962 remained applicable and the invoice value could not be displaced. en-us Thu, 08 Dec 1994 00:00:00 +0530 Thu, 21 Jul 2011 15:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84370 Customs valuation of imported goods could not be enhanced by loading the invoice price merely because the buyer had entered into a technical collaboration agreement involving royalty and a lump-sum technical fee. The payments were treated as consideration for technical assistance, know-how and rights connected with indigenous manufacture, not as additional consideration for the imported goods. In the absence of proved mutuality of interest between buyer and seller, valuation under section 14(1)(a) of the Customs Act, 1962 remained applicable and the invoice value could not be displaced. Case-Laws Customs Thu, 08 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84370