https://www.taxtmi.com/caselaws?id=242143 Royalty or licence fee is includible in the customs assessable value of imported goods only where it is paid directly or indirectly as a condition of sale and there is a clear nexus with the import price. Here, the royalty was consideration for rights to manufacture and sell licensed products in India, not for the imported goods themselves. In the absence of any finding that the payment was a disguised element of the import price or that the pricing arrangement was adjusted accordingly, reliance on the technical agreement was insufficient. The proposed addition to the declared invoice value was therefore unsustainable. en-us Tue, 14 Feb 2012 00:00:00 +0530 Wed, 08 Jan 2014 18:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242143 Royalty or licence fee is includible in the customs assessable value of imported goods only where it is paid directly or indirectly as a condition of sale and there is a clear nexus with the import price. Here, the royalty was consideration for rights to manufacture and sell licensed products in India, not for the imported goods themselves. In the absence of any finding that the payment was a disguised element of the import price or that the pricing arrangement was adjusted accordingly, reliance on the technical agreement was insufficient. The proposed addition to the declared invoice value was therefore unsustainable. Case-Laws Customs Tue, 14 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242143