https://www.taxtmi.com/caselaws?id=325326 A non-speaking appellate order is unsustainable where it fails to address the Revenue's objections with reasons, and the related-party royalty arrangement requires fresh valuation scrutiny. The text notes that waiver and later reinstatement of royalty, retrospective amendment effects, software-related rights, and possible non-arm's-length pricing raised questions whether royalty or licence-linked consideration formed part of the import value under the Customs Valuation Rules, 2007. It also states that pending investigation material should be considered before fixing assessable value. The appellate order was set aside, and the valuation matter was remanded for de novo examination of the agreements, pricing pattern, amendments, and investigation record. en-us Tue, 08 Mar 2016 00:00:00 +0530 Thu, 17 Mar 2016 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325326 A non-speaking appellate order is unsustainable where it fails to address the Revenue's objections with reasons, and the related-party royalty arrangement requires fresh valuation scrutiny. The text notes that waiver and later reinstatement of royalty, retrospective amendment effects, software-related rights, and possible non-arm's-length pricing raised questions whether royalty or licence-linked consideration formed part of the import value under the Customs Valuation Rules, 2007. It also states that pending investigation material should be considered before fixing assessable value. The appellate order was set aside, and the valuation matter was remanded for de novo examination of the agreements, pricing pattern, amendments, and investigation record. Case-Laws Customs Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325326