https://www.taxtmi.com/caselaws?id=270762 The Tribunal ruled in favor of the appellant, holding that the technical fees were not includable in the transaction value. The decision was based on precedents such as Essar Gujart Ltd. and Denso Kirloskar Industries Pvt. Ltd., with particular emphasis on the Supreme Court's ruling supporting the exclusion of technical fees post-importation. The Tribunal found discrepancies in the Commissioner (Appeals)'s order and maintained consistency with previous judgments, ultimately setting aside the impugned order and allowing the appeal with any consequential relief. en-us Mon, 21 Dec 2015 00:00:00 +0530 Fri, 15 Jan 2016 11:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270762 The Tribunal ruled in favor of the appellant, holding that the technical fees were not includable in the transaction value. The decision was based on precedents such as Essar Gujart Ltd. and Denso Kirloskar Industries Pvt. Ltd., with particular emphasis on the Supreme Court's ruling supporting the exclusion of technical fees post-importation. The Tribunal found discrepancies in the Commissioner (Appeals)'s order and maintained consistency with previous judgments, ultimately setting aside the impugned order and allowing the appeal with any consequential relief. Case-Laws Customs Mon, 21 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270762