https://www.taxtmi.com/caselaws?id=336177 Customs valuation of imported goods requires a reasoned, supplier-specific finding when lump-sum know-how fees or royalty are sought to be added to declared value. Where the original authority had accepted invoice values and held that royalty and technical know-how charges were not includible because they were not a condition of sale, an appellate authority could not overturn that conclusion on a general assertion alone. It had to address the specific findings and the valuation position for each supplier. In the absence of such reasoning, the appellate valuation order was set aside and the matter remanded for fresh consideration. en-us Mon, 28 Nov 2016 00:00:00 +0530 Sat, 17 Dec 2016 16:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336177 Customs valuation of imported goods requires a reasoned, supplier-specific finding when lump-sum know-how fees or royalty are sought to be added to declared value. Where the original authority had accepted invoice values and held that royalty and technical know-how charges were not includible because they were not a condition of sale, an appellate authority could not overturn that conclusion on a general assertion alone. It had to address the specific findings and the valuation position for each supplier. In the absence of such reasoning, the appellate valuation order was set aside and the matter remanded for fresh consideration. Case-Laws Customs Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336177