https://www.taxtmi.com/caselaws?id=256955 The Tribunal ruled in favor of the appellant, holding that the royalty paid to a related foreign supplier for reproducing imported clumps in India should not be included in the clumps' value. Emphasizing the uniform application of Rule 10 of the Customs Valuation Rule, 2007, and authoritative interpretations by the World Customs Organization, the Tribunal set aside the impugned order. The decision aligns with established legal principles and precedents, supporting the appellant's argument against selectively including royalty only for related foreign suppliers in the customs valuation process. en-us Thu, 09 Oct 2014 00:00:00 +0530 Thu, 26 Feb 2015 05:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256955 The Tribunal ruled in favor of the appellant, holding that the royalty paid to a related foreign supplier for reproducing imported clumps in India should not be included in the clumps' value. Emphasizing the uniform application of Rule 10 of the Customs Valuation Rule, 2007, and authoritative interpretations by the World Customs Organization, the Tribunal set aside the impugned order. The decision aligns with established legal principles and precedents, supporting the appellant's argument against selectively including royalty only for related foreign suppliers in the customs valuation process. Case-Laws Customs Thu, 09 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256955