https://www.taxtmi.com/caselaws?id=268522 Enhancement of the assessable value by loading 14.8% towards alleged commission or know-how fee was unjustified because the records did not show that any such payment was a condition of sale of the imported goods. The project import arrangement and contractual documents indicated that the supply of goods for manufacture of Z Blocks flowed through the existing contractual structure, but no direct sale of finished goods or clear linkage between the imported goods and the alleged fee was established. Value addition under the Customs Valuation Rules cannot stand on assumption alone; the appellate loading was therefore set aside. en-us Mon, 31 Aug 2015 00:00:00 +0530 Sat, 11 Feb 2017 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268522 Enhancement of the assessable value by loading 14.8% towards alleged commission or know-how fee was unjustified because the records did not show that any such payment was a condition of sale of the imported goods. The project import arrangement and contractual documents indicated that the supply of goods for manufacture of Z Blocks flowed through the existing contractual structure, but no direct sale of finished goods or clear linkage between the imported goods and the alleged fee was established. Value addition under the Customs Valuation Rules cannot stand on assumption alone; the appellate loading was therefore set aside. Case-Laws Customs Mon, 31 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268522