https://www.taxtmi.com/highlights?id=22532 Valuation of import - inclusion - The price paid by the appellant for drawings and technical documents forming the subject-matter of contract MD 301 can by no stretch of imagination fall within the meaning of “an obligation of the seller” to a third party. There was also no payment made as a condition of sale of imported goods as such - SC en-us Wed, 15 Apr 2015 23:35:15 +0530 Wed, 15 Apr 2015 23:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22532 Valuation of import - inclusion - The price paid by the appellant for drawings and technical documents forming the subject-matter of contract MD 301 can by no stretch of imagination fall within the meaning of “an obligation of the seller” to a third party. There was also no payment made as a condition of sale of imported goods as such - SC Highlights Customs Wed, 15 Apr 2015 23:35:15 +0530 https://www.taxtmi.com/highlights?id=22532