https://www.taxtmi.com/caselaws?id=331735 Royalty or technical know-how fees shown in the importer's books required proper verification before they could be relied on in customs valuation. The assessable value could be affected only by payments actually made and linked to the very import transaction under examination; unrelated payments could not be added. As the earlier order did not clearly reconcile the book entries with the valuation dispute, the matter was remanded to the adjudicating authority for fresh verification of the accounts and a clear finding on the existence and relevance of any such payment. en-us Fri, 22 Jul 2016 00:00:00 +0530 Tue, 30 Aug 2016 20:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331735 Royalty or technical know-how fees shown in the importer's books required proper verification before they could be relied on in customs valuation. The assessable value could be affected only by payments actually made and linked to the very import transaction under examination; unrelated payments could not be added. As the earlier order did not clearly reconcile the book entries with the valuation dispute, the matter was remanded to the adjudicating authority for fresh verification of the accounts and a clear finding on the existence and relevance of any such payment. Case-Laws Customs Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331735