https://www.taxtmi.com/caselaws?id=126524 The Tribunal set aside the impugned order and allowed the appeal, emphasizing the necessity of establishing a direct nexus between technical licence fees and royalty payments and imported goods for their inclusion in the assessable value. Referring to a Supreme Court decision, the Tribunal ruled that such payments should only be included if they were a condition pre-requisite for the supply of the imported goods, noting the lack of evidence supporting this in the present case. The judgment stressed the importance of clear evidence demonstrating the relationship between these payments and the imported goods to justify their inclusion in the value assessment. en-us Mon, 06 Jul 2009 00:00:00 +0530 Wed, 21 Nov 2012 17:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126524 The Tribunal set aside the impugned order and allowed the appeal, emphasizing the necessity of establishing a direct nexus between technical licence fees and royalty payments and imported goods for their inclusion in the assessable value. Referring to a Supreme Court decision, the Tribunal ruled that such payments should only be included if they were a condition pre-requisite for the supply of the imported goods, noting the lack of evidence supporting this in the present case. The judgment stressed the importance of clear evidence demonstrating the relationship between these payments and the imported goods to justify their inclusion in the value assessment. Case-Laws Customs Mon, 06 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126524