https://www.taxtmi.com/caselaws?id=1605 Royalty or lump sum know-how payments are includible in the assessable value of imported goods only if they are related to those goods and payable, directly or indirectly, as a condition of sale. The agreement here provided post-importation technology assistance for new models and did not link the lump sum fee to any specific imported goods. In the absence of a legal nexus between the payment and the imported goods, the amount could not be added to the assessable value under Rule 9(1)(c) of the Customs (Valuation) Rules, 1988. The assessment addition was therefore unsustainable and the inclusion was set aside. en-us Wed, 21 Feb 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1605 Royalty or lump sum know-how payments are includible in the assessable value of imported goods only if they are related to those goods and payable, directly or indirectly, as a condition of sale. The agreement here provided post-importation technology assistance for new models and did not link the lump sum fee to any specific imported goods. In the absence of a legal nexus between the payment and the imported goods, the amount could not be added to the assessable value under Rule 9(1)(c) of the Customs (Valuation) Rules, 1988. The assessment addition was therefore unsustainable and the inclusion was set aside. Case-Laws Customs Wed, 21 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1605