https://www.taxtmi.com/caselaws?id=118383 The Tribunal found that the engineering and service charges payable to the Indian agent for previously supplied equipment should not be included in the assessable value of imported spare parts due to a lack of clear connection between the fixed percentage and the services provided. The appellant was directed to deposit 50% of the payable amount within eight weeks to stay the order, with non-compliance leading to dismissal of the appeal. Compliance would exempt the appellant from paying the remaining sum under the order, emphasizing the importance of establishing a direct link between additional charges and imported goods' value to avoid disputes over duty payments. en-us Thu, 16 Mar 2006 00:00:00 +0530 Sat, 30 Jun 2012 13:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118383 The Tribunal found that the engineering and service charges payable to the Indian agent for previously supplied equipment should not be included in the assessable value of imported spare parts due to a lack of clear connection between the fixed percentage and the services provided. The appellant was directed to deposit 50% of the payable amount within eight weeks to stay the order, with non-compliance leading to dismissal of the appeal. Compliance would exempt the appellant from paying the remaining sum under the order, emphasizing the importance of establishing a direct link between additional charges and imported goods' value to avoid disputes over duty payments. Case-Laws Customs Thu, 16 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118383