https://www.taxtmi.com/caselaws?id=85463 The Tribunal allowed the appeal in the case concerning the assessment of the assessable value of an Isostatic Press imported by the appellant. The decision overturned the loading of the gross invoice value with lump-sum and technical know-how fees paid to collaborators. The Tribunal ruled that these fees should not be included in the value of the Press, emphasizing the lack of justification, absence of a related person relationship, and compliance with Customs Valuation Rules and legal precedents. en-us Tue, 21 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 11:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85463 The Tribunal allowed the appeal in the case concerning the assessment of the assessable value of an Isostatic Press imported by the appellant. The decision overturned the loading of the gross invoice value with lump-sum and technical know-how fees paid to collaborators. The Tribunal ruled that these fees should not be included in the value of the Press, emphasizing the lack of justification, absence of a related person relationship, and compliance with Customs Valuation Rules and legal precedents. Case-Laws Customs Tue, 21 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85463