https://www.taxtmi.com/caselaws?id=171402 The Tribunal overturned the Commissioner (Appeals)'s decision, ruling that neither the Licence Fees nor the Basic Engineering Fees should be included in the value of imported capital goods for duty calculation under the Customs Act, 1962. The Tribunal determined that the Licence Fees were unrelated to the imported goods and not a sale condition, while the Basic Engineering Fees pertained to post-importation activities, thus not includible under Rule 9(1)(c) or Rule 9(1)(e) of the Customs Valuation Rules. The appeal was allowed, excluding these fees from the customs duty valuation. en-us Fri, 31 Dec 2004 00:00:00 +0530 Wed, 22 May 2024 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171402 The Tribunal overturned the Commissioner (Appeals)'s decision, ruling that neither the Licence Fees nor the Basic Engineering Fees should be included in the value of imported capital goods for duty calculation under the Customs Act, 1962. The Tribunal determined that the Licence Fees were unrelated to the imported goods and not a sale condition, while the Basic Engineering Fees pertained to post-importation activities, thus not includible under Rule 9(1)(c) or Rule 9(1)(e) of the Customs Valuation Rules. The appeal was allowed, excluding these fees from the customs duty valuation. Case-Laws Customs Fri, 31 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171402