https://www.taxtmi.com/highlights?id=12674 The transaction value has been enhanced under Rule 10(1)(c) of the Custom Valuation Rules, 2007 which clearly deals with lumpsum payment of royalty. There is no justification for addition of 10% of the value of the declared value. - AT en-us Wed, 15 May 2013 13:22:09 +0530 Wed, 15 May 2013 13:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=12674 The transaction value has been enhanced under Rule 10(1)(c) of the Custom Valuation Rules, 2007 which clearly deals with lumpsum payment of royalty. There is no justification for addition of 10% of the value of the declared value. - AT Highlights Customs Wed, 15 May 2013 13:22:09 +0530 https://www.taxtmi.com/highlights?id=12674