https://www.taxtmi.com/caselaws?id=330754 Royalty calculated on the licensee's net sale price, without deducting components sourced from the foreign supplier, was held to be linked to the imported goods and a condition of sale, so it was includible in the customs assessable value under the valuation rules. Acceptance of the transaction value under Rule 3 did not end the inquiry because adjustment under Rule 10 remained available. The earlier acceptance of a special valuation order did not create res judicata in subsequent renewal proceedings, so the later exclusion of royalty could still be challenged on its own facts. en-us Wed, 20 Jul 2016 00:00:00 +0530 Thu, 04 Aug 2016 14:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330754 Royalty calculated on the licensee's net sale price, without deducting components sourced from the foreign supplier, was held to be linked to the imported goods and a condition of sale, so it was includible in the customs assessable value under the valuation rules. Acceptance of the transaction value under Rule 3 did not end the inquiry because adjustment under Rule 10 remained available. The earlier acceptance of a special valuation order did not create res judicata in subsequent renewal proceedings, so the later exclusion of royalty could still be challenged on its own facts. Case-Laws Customs Wed, 20 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330754