https://www.taxtmi.com/caselaws?id=239708 A Commissioner (Appeals) cannot dispose of a revenue appeal by remanding the matter without addressing the specific grounds raised; such an unreasoned remand is unsustainable and liable to be set aside. Royalty paid only for use of a trade mark, calculated on net sales and excluding the value of imported components, is not includible in customs value where it has no nexus with the imported goods and is not a condition of their sale. In that situation, the transaction value must be accepted and the assessable value cannot be enhanced by adding the royalty. en-us Thu, 18 Oct 2012 00:00:00 +0530 Sat, 16 Nov 2013 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239708 A Commissioner (Appeals) cannot dispose of a revenue appeal by remanding the matter without addressing the specific grounds raised; such an unreasoned remand is unsustainable and liable to be set aside. Royalty paid only for use of a trade mark, calculated on net sales and excluding the value of imported components, is not includible in customs value where it has no nexus with the imported goods and is not a condition of their sale. In that situation, the transaction value must be accepted and the assessable value cannot be enhanced by adding the royalty. Case-Laws Customs Thu, 18 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239708