https://www.taxtmi.com/caselaws?id=332569 Royalty is includible in customs assessable value only where it relates to the imported goods and is payable as a condition of sale. Applying Rule 9(1)(c) of the Customs Valuation Rules, the recurring royalty linked to net retail sales of finished products was held to have a direct nexus with the imported raw materials and was therefore includible in transaction value. The lump sum royalty was treated differently: the necessary condition-of-sale linkage with the imported goods was not shown with sufficient clarity, so it was not includible. The assessment was sustained only for the running royalty component. en-us Wed, 10 Aug 2016 00:00:00 +0530 Thu, 05 Jan 2017 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332569 Royalty is includible in customs assessable value only where it relates to the imported goods and is payable as a condition of sale. Applying Rule 9(1)(c) of the Customs Valuation Rules, the recurring royalty linked to net retail sales of finished products was held to have a direct nexus with the imported raw materials and was therefore includible in transaction value. The lump sum royalty was treated differently: the necessary condition-of-sale linkage with the imported goods was not shown with sufficient clarity, so it was not includible. The assessment was sustained only for the running royalty component. Case-Laws Customs Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332569