https://www.taxtmi.com/caselaws?id=256646 The Tribunal set aside Order-in-Appeal No. 15 & 16/MCH/ADC/SVBG/2012, ruling in favor of M/s. Can-Pack India Pvt. Ltd. The Tribunal held that lumpsum trademark fee and royalty for technical know-how should not be included in the assessable value of imports. Emphasizing the lack of conditions linking payments to raw-material procurement and citing legal precedents, the Tribunal found the Revenue's arguments unsustainable in law. The decision highlighted the inconsistency in the Revenue's stance on royalty payments and granted consequential relief to the appellant, allowing the appeals. en-us Fri, 31 Oct 2014 00:00:00 +0530 Mon, 08 Feb 2016 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256646 The Tribunal set aside Order-in-Appeal No. 15 & 16/MCH/ADC/SVBG/2012, ruling in favor of M/s. Can-Pack India Pvt. Ltd. The Tribunal held that lumpsum trademark fee and royalty for technical know-how should not be included in the assessable value of imports. Emphasizing the lack of conditions linking payments to raw-material procurement and citing legal precedents, the Tribunal found the Revenue's arguments unsustainable in law. The decision highlighted the inconsistency in the Revenue's stance on royalty payments and granted consequential relief to the appellant, allowing the appeals. Case-Laws Customs Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256646