https://www.taxtmi.com/caselaws?id=336182 Royalty and technical know-how payments are includible in customs assessable value only where the Revenue establishes a clear nexus with the imported goods and shows that the payment was a condition of sale under Rule 9(1)(c). The text notes that the imported chocolates and raw materials came from a group company, not from the foreign collaborator under the technical collaboration agreement, and no restrictive clause linked the goods to the collaborator. As the supplier was not shown to be a related person for valuation purposes, the declared value could not be rejected and the royalty-related amounts were held not includible. en-us Wed, 14 Dec 2016 00:00:00 +0530 Wed, 31 Jan 2018 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336182 Royalty and technical know-how payments are includible in customs assessable value only where the Revenue establishes a clear nexus with the imported goods and shows that the payment was a condition of sale under Rule 9(1)(c). The text notes that the imported chocolates and raw materials came from a group company, not from the foreign collaborator under the technical collaboration agreement, and no restrictive clause linked the goods to the collaborator. As the supplier was not shown to be a related person for valuation purposes, the declared value could not be rejected and the royalty-related amounts were held not includible. Case-Laws Customs Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336182