https://www.taxtmi.com/caselaws?id=242143 The Tribunal set aside the confirmation of the adjudication order requiring a 3% loading on the declared invoice value of imported goods. The Tribunal ruled in favor of the appellant, stating that the royalty payment should not be included in the assessable value unless it was a condition for the sale of imported goods, as per a previous Supreme Court decision. Since there was no evidence supporting such a condition in this case, the Tribunal allowed the appeal and provided consequential relief, emphasizing the lack of nexus between royalty payments and the imported goods' value based on the agreement terms and legal principles. 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 The Tribunal set aside the confirmation of the adjudication order requiring a 3% loading on the declared invoice value of imported goods. The Tribunal ruled in favor of the appellant, stating that the royalty payment should not be included in the assessable value unless it was a condition for the sale of imported goods, as per a previous Supreme Court decision. Since there was no evidence supporting such a condition in this case, the Tribunal allowed the appeal and provided consequential relief, emphasizing the lack of nexus between royalty payments and the imported goods' value based on the agreement terms and legal principles. Case-Laws Customs Tue, 14 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242143