https://www.taxtmi.com/caselaws?id=153661 Lump sum payments for technical documentation and drawings are not includible in customs assessable value unless they are shown to relate to the imported goods. The agreement in question linked the technical know-how and documentation to manufacture of licensed products in India, not to the imported goods themselves. As no contractual clause established the required nexus with the imported goods, the payment could not be added under Rule 9(1)(c) of the Customs Valuation Rules while determining transaction value under Rule 4. The lump sum amount was therefore not required to be included in the declared price. en-us Mon, 03 Aug 2009 00:00:00 +0530 Fri, 26 Jul 2013 14:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153661 Lump sum payments for technical documentation and drawings are not includible in customs assessable value unless they are shown to relate to the imported goods. The agreement in question linked the technical know-how and documentation to manufacture of licensed products in India, not to the imported goods themselves. As no contractual clause established the required nexus with the imported goods, the payment could not be added under Rule 9(1)(c) of the Customs Valuation Rules while determining transaction value under Rule 4. The lump sum amount was therefore not required to be included in the declared price. Case-Laws Customs Mon, 03 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153661