https://www.taxtmi.com/caselaws?id=268651 Customs valuation includes post-importation service fees or royalties only where a clear nexus with the imported goods is shown and the payment is a condition of their sale; absent that link, such amounts are not added to assessable value. Lump-sum technical assistance and engineering fees for localisation, process engineering, training and documentation were treated as services directed to vehicle manufacture rather than to the imported parts. Royalties under technology and trademark licences were also excluded where they related to local production or were not triggered on the imported goods. Related-party status alone does not justify rejection of transaction value unless price influence is proved. en-us Thu, 08 Oct 2015 00:00:00 +0530 Mon, 30 Nov 2015 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268651 Customs valuation includes post-importation service fees or royalties only where a clear nexus with the imported goods is shown and the payment is a condition of their sale; absent that link, such amounts are not added to assessable value. Lump-sum technical assistance and engineering fees for localisation, process engineering, training and documentation were treated as services directed to vehicle manufacture rather than to the imported parts. Royalties under technology and trademark licences were also excluded where they related to local production or were not triggered on the imported goods. Related-party status alone does not justify rejection of transaction value unless price influence is proved. Case-Laws Customs Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268651