https://www.taxtmi.com/caselaws?id=328686 The Tribunal dismissed the Revenue's appeal against the inclusion of technical assistance fees in the assessable value for customs valuation. As the importer was a 100% EOU with no customs duty liability, the Tribunal found that including the fees would not impact revenue. Therefore, the appeal was dismissed without delving into the valuation issue, emphasizing the lack of customs duty implications for a 100% EOU. The decision underscored how the importer's status as a 100% EOU influenced the outcome, highlighting the significance of customs duty exemptions on valuation matters. en-us Tue, 17 May 2016 00:00:00 +0530 Thu, 16 Feb 2017 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328686 The Tribunal dismissed the Revenue's appeal against the inclusion of technical assistance fees in the assessable value for customs valuation. As the importer was a 100% EOU with no customs duty liability, the Tribunal found that including the fees would not impact revenue. Therefore, the appeal was dismissed without delving into the valuation issue, emphasizing the lack of customs duty implications for a 100% EOU. The decision underscored how the importer's status as a 100% EOU influenced the outcome, highlighting the significance of customs duty exemptions on valuation matters. Case-Laws Customs Tue, 17 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328686