https://www.taxtmi.com/caselaws?id=334068 The Tribunal allowed the appeal, setting aside the order that included royalty paid to a collaborator in the assessable value for customs duty on imported Mondeo cars. The Tribunal held that the technical agreement did not cover Mondeo cars, in line with the appellant's consistent argument. Relying on a precedent, the Tribunal concluded that the royalty amount could not be included in the assessable value. The decision emphasized proper interpretation of technical agreements in customs duty assessments, aligning with the Saregama India Ltd. case. en-us Wed, 07 Sep 2016 00:00:00 +0530 Thu, 03 Nov 2016 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334068 The Tribunal allowed the appeal, setting aside the order that included royalty paid to a collaborator in the assessable value for customs duty on imported Mondeo cars. The Tribunal held that the technical agreement did not cover Mondeo cars, in line with the appellant's consistent argument. Relying on a precedent, the Tribunal concluded that the royalty amount could not be included in the assessable value. The decision emphasized proper interpretation of technical agreements in customs duty assessments, aligning with the Saregama India Ltd. case. Case-Laws Customs Wed, 07 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334068