https://www.taxtmi.com/caselaws?id=115067 Design, drawings, technical specifications, testing and modification charges were not separately includible in the assessable value of the imported machine because the supplier's documents showed they were already part of the invoice price. Rule 9(1)(b)(iv) of the Customs Valuation Rules, 1988 applies only when such charges have not been included in the price actually paid or payable. In the absence of evidence discrediting the supplier's correspondence or proving suppression or falsity, there was no basis for re-adding the charges to value. Confiscation, redemption fine and penalty were therefore unsustainable. en-us Wed, 19 Jan 2005 00:00:00 +0530 Wed, 23 May 2012 15:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115067 Design, drawings, technical specifications, testing and modification charges were not separately includible in the assessable value of the imported machine because the supplier's documents showed they were already part of the invoice price. Rule 9(1)(b)(iv) of the Customs Valuation Rules, 1988 applies only when such charges have not been included in the price actually paid or payable. In the absence of evidence discrediting the supplier's correspondence or proving suppression or falsity, there was no basis for re-adding the charges to value. Confiscation, redemption fine and penalty were therefore unsustainable. Case-Laws Customs Wed, 19 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115067