https://www.taxtmi.com/caselaws?id=330796 Technical information and know-how fee could be added to imported goods' transaction value only if a sufficient nexus with the import transaction was established under Rule 9(1)(c) of the Customs Valuation Rules, 1988. The existing findings were inadequate because the lower authorities relied mainly on an agreement clause and an assumption that raw material supply depended on payment of the fee, without properly examining the relevant documents. As the appellant's supporting material was not adequately considered, the addition could not be sustained on the record and the matter was remanded to the original authority for fresh consideration. en-us Thu, 16 Jun 2016 00:00:00 +0530 Fri, 05 Aug 2016 17:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330796 Technical information and know-how fee could be added to imported goods' transaction value only if a sufficient nexus with the import transaction was established under Rule 9(1)(c) of the Customs Valuation Rules, 1988. The existing findings were inadequate because the lower authorities relied mainly on an agreement clause and an assumption that raw material supply depended on payment of the fee, without properly examining the relevant documents. As the appellant's supporting material was not adequately considered, the addition could not be sustained on the record and the matter was remanded to the original authority for fresh consideration. Case-Laws Customs Thu, 16 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330796