https://www.taxtmi.com/caselaws?id=265555 Royalty paid under a technology licensing agreement is includible in the assessable value of imported goods only when the payment is a condition of sale of those goods under Rule 10(1)(c) of the Customs Valuation Rules. The record did not establish actual import of the goods on whose value the royalty was proposed to be added, and it also did not show that the royalty was paid as a condition of sale. On that basis, the royalty was not shown to be includible in the assessable value. en-us Fri, 07 Aug 2015 00:00:00 +0530 Tue, 13 Oct 2015 06:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265555 Royalty paid under a technology licensing agreement is includible in the assessable value of imported goods only when the payment is a condition of sale of those goods under Rule 10(1)(c) of the Customs Valuation Rules. The record did not establish actual import of the goods on whose value the royalty was proposed to be added, and it also did not show that the royalty was paid as a condition of sale. On that basis, the royalty was not shown to be includible in the assessable value. Case-Laws Customs Fri, 07 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265555