https://www.taxtmi.com/caselaws?id=325072 Royalty paid under a technology transfer and supply arrangement was held includible in the assessable value of imported goods because the payment was commercially linked to the imports and operated as a condition of sale. The royalty was calculated by reference to activated ports, continued after the business shifted from domestic manufacture to importing complete cards, and non-payment could lead to termination of supply obligations. On those facts, the payment was not treated as a separate post-import service fee but as part of the import price, and the authorities excluding royalty were found inapplicable. Inclusion in assessable value was upheld under the customs valuation rules. en-us Wed, 17 Feb 2016 00:00:00 +0530 Sat, 12 Nov 2016 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325072 Royalty paid under a technology transfer and supply arrangement was held includible in the assessable value of imported goods because the payment was commercially linked to the imports and operated as a condition of sale. The royalty was calculated by reference to activated ports, continued after the business shifted from domestic manufacture to importing complete cards, and non-payment could lead to termination of supply obligations. On those facts, the payment was not treated as a separate post-import service fee but as part of the import price, and the authorities excluding royalty were found inapplicable. Inclusion in assessable value was upheld under the customs valuation rules. Case-Laws Customs Wed, 17 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325072