https://www.taxtmi.com/caselaws?id=271910 The Tribunal held that the declared value of imported goods by the appellant was correct, rejecting enhancements made by the adjudicating authority. Loading technical knowhow fees and service fees to the transaction value was deemed improper as these costs were already included. The order for provisional assessment and 5% Extra Duty Deposit on future imports was set aside as beyond the original scope. The Tribunal directed finalization of assessments based on declared transaction values, allowing the appeal with consequential relief. en-us Wed, 17 Feb 2016 00:00:00 +0530 Mon, 13 Feb 2017 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271910 The Tribunal held that the declared value of imported goods by the appellant was correct, rejecting enhancements made by the adjudicating authority. Loading technical knowhow fees and service fees to the transaction value was deemed improper as these costs were already included. The order for provisional assessment and 5% Extra Duty Deposit on future imports was set aside as beyond the original scope. The Tribunal directed finalization of assessments based on declared transaction values, allowing the appeal with consequential relief. Case-Laws Customs Wed, 17 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271910