https://www.taxtmi.com/caselaws?id=256597 The Tribunal ruled in favor of the importer-appellant, finding that the addition to the assessable value based on technical knowhow and royalty was unjustified. The Tribunal agreed with the appellant's argument that Rule 10(c) only allows additions when such payments are conditions of sale, which was not the case here. It was established that the relationship between the parties did not influence pricing, and there was no direct link between the payments and the sale. As a result, the Tribunal granted a stay against recovery, supporting the appellant's position for a waiver due to the lack of evidence connecting the payments to the sale conditions. en-us Mon, 01 Dec 2014 00:00:00 +0530 Tue, 17 Feb 2015 17:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256597 The Tribunal ruled in favor of the importer-appellant, finding that the addition to the assessable value based on technical knowhow and royalty was unjustified. The Tribunal agreed with the appellant's argument that Rule 10(c) only allows additions when such payments are conditions of sale, which was not the case here. It was established that the relationship between the parties did not influence pricing, and there was no direct link between the payments and the sale. As a result, the Tribunal granted a stay against recovery, supporting the appellant's position for a waiver due to the lack of evidence connecting the payments to the sale conditions. Case-Laws Customs Mon, 01 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256597