https://www.taxtmi.com/caselaws?id=97797 The judgment in this case addressed issues related to the valuation of imported goods under the Customs Valuation Rules ('CVR') 1988. The appellant successfully argued against the addition of royalty and technical know-how fees to the transaction value, emphasizing the need for a correct comparison of imported goods for valuation purposes. The termination of the agreement between the parties also influenced the valuation of goods, leading to a decision in favor of the appellant. The judgment highlighted the importance of separately examining invoice values for related party transactions to ensure a fair valuation process. en-us Mon, 09 Apr 2001 00:00:00 +0530 Wed, 22 Feb 2012 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97797 The judgment in this case addressed issues related to the valuation of imported goods under the Customs Valuation Rules ('CVR') 1988. The appellant successfully argued against the addition of royalty and technical know-how fees to the transaction value, emphasizing the need for a correct comparison of imported goods for valuation purposes. The termination of the agreement between the parties also influenced the valuation of goods, leading to a decision in favor of the appellant. The judgment highlighted the importance of separately examining invoice values for related party transactions to ensure a fair valuation process. Case-Laws Central Excise Mon, 09 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97797