https://www.taxtmi.com/caselaws?id=94638 The Tribunal set aside the orders and remanded the matter for fresh consideration, finding the loading of assessable value based solely on shareholding lacking comprehensive analysis. The Tribunal emphasized the need for a more thorough assessment considering the technical fees and royalties paid to the foreign company, indicating a nexus between the imported goods and final products. Pending the new assessment, previous assessments remain provisional, ensuring continuity of provided Bonds, Guarantees, and Securities. en-us Thu, 23 Sep 1999 00:00:00 +0530 Fri, 02 Dec 2011 16:37:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94638 The Tribunal set aside the orders and remanded the matter for fresh consideration, finding the loading of assessable value based solely on shareholding lacking comprehensive analysis. The Tribunal emphasized the need for a more thorough assessment considering the technical fees and royalties paid to the foreign company, indicating a nexus between the imported goods and final products. Pending the new assessment, previous assessments remain provisional, ensuring continuity of provided Bonds, Guarantees, and Securities. Case-Laws Customs Thu, 23 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94638