https://www.taxtmi.com/caselaws?id=93721 Imported goods need not be revalued to include lumpsum fee and royalty where the contractual arrangement is materially different from the cited precedents. The appellate authority held that the departmental appeal failed to show how those decisions applied, because the collaborator's licence was not a pre-condition for the sale of the machinery and components. On that factual basis, the precedents on customs valuation were held inapplicable, and the invoice value accepted under the valuation rules was not disturbed. The lower authority's finalisation of provisional assessment was therefore upheld, and the challenge to inclusion of royalty and technical fee in assessable value failed. en-us Tue, 20 Jun 2000 00:00:00 +0530 Mon, 21 Nov 2011 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93721 Imported goods need not be revalued to include lumpsum fee and royalty where the contractual arrangement is materially different from the cited precedents. The appellate authority held that the departmental appeal failed to show how those decisions applied, because the collaborator's licence was not a pre-condition for the sale of the machinery and components. On that factual basis, the precedents on customs valuation were held inapplicable, and the invoice value accepted under the valuation rules was not disturbed. The lower authority's finalisation of provisional assessment was therefore upheld, and the challenge to inclusion of royalty and technical fee in assessable value failed. Case-Laws Customs Tue, 20 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93721