https://www.taxtmi.com/caselaws?id=106609 Royalty and lump sum technical know-how payments are added to the assessable value of imported goods only where the evidence shows they were a condition of sale, influenced the transaction price, and were connected with the imported goods under the valuation rule. A mere commercial or contractual relationship between importer and supplier is not enough. On the facts, the imports were made at international price list values, the royalty was calculated on net selling price after exclusions, and there was no proof that the importer had to source the spares only from the collaborator or that the payments related to the imported spares in the required manner. The assessable value therefore could not be enhanced. en-us Wed, 29 May 2002 00:00:00 +0530 Fri, 16 Mar 2012 19:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106609 Royalty and lump sum technical know-how payments are added to the assessable value of imported goods only where the evidence shows they were a condition of sale, influenced the transaction price, and were connected with the imported goods under the valuation rule. A mere commercial or contractual relationship between importer and supplier is not enough. On the facts, the imports were made at international price list values, the royalty was calculated on net selling price after exclusions, and there was no proof that the importer had to source the spares only from the collaborator or that the payments related to the imported spares in the required manner. The assessable value therefore could not be enhanced. Case-Laws Customs Wed, 29 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106609