https://www.taxtmi.com/caselaws?id=248017 Royalty, licence fee and technical assistance charges under related agreements are not includible in the assessable value of imported goods unless the department establishes that they are payable, directly or indirectly, as a condition of sale under Rule 10(1)(c) of the Customs Valuation Rules, 2007. On the facts examined, the record did not show that the royalty per vehicle, royalty on spare parts, or the technical assistance and training fee formed part of the sale conditions for the imports. In the absence of that nexus, the declared transaction value could not be enhanced by adding those amounts. en-us Mon, 01 Jul 2013 00:00:00 +0530 Thu, 29 May 2014 21:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248017 Royalty, licence fee and technical assistance charges under related agreements are not includible in the assessable value of imported goods unless the department establishes that they are payable, directly or indirectly, as a condition of sale under Rule 10(1)(c) of the Customs Valuation Rules, 2007. On the facts examined, the record did not show that the royalty per vehicle, royalty on spare parts, or the technical assistance and training fee formed part of the sale conditions for the imports. In the absence of that nexus, the declared transaction value could not be enhanced by adding those amounts. Case-Laws Customs Mon, 01 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248017