https://www.taxtmi.com/caselaws?id=172019 Royalty paid for technical know-how used in manufacturing in India was not includible in the customs assessable value of imported raw materials because it was not shown to be a condition of sale or to have a direct nexus with the imported goods. The importer was free to source raw materials from any supplier and in fact bought substantial quantities from unrelated suppliers, so the royalty did not influence the import price. The analysis distinguished precedent where procurement from the foreign supplier was contractually controlled. In the absence of evidence linking the royalty to the import transaction, customs valuation could not be loaded with that payment. en-us Tue, 02 Apr 2013 00:00:00 +0530 Mon, 25 Sep 2017 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172019 Royalty paid for technical know-how used in manufacturing in India was not includible in the customs assessable value of imported raw materials because it was not shown to be a condition of sale or to have a direct nexus with the imported goods. The importer was free to source raw materials from any supplier and in fact bought substantial quantities from unrelated suppliers, so the royalty did not influence the import price. The analysis distinguished precedent where procurement from the foreign supplier was contractually controlled. In the absence of evidence linking the royalty to the import transaction, customs valuation could not be loaded with that payment. Case-Laws Customs Tue, 02 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172019