https://www.taxtmi.com/caselaws?id=336728 The tribunal set aside the first appellate authority's decision and allowed the appeal regarding the inclusion of royalty paid to a collaborator in the assessable value of imported goods for customs duty calculation. It was concluded that the royalty amount was not directly linked to the sale of imported goods, as the appellant had the freedom to import components from various sources. The tribunal emphasized that the technical know-how agreement did not restrict the appellant from procuring components solely from the collaborator, leading to the exclusion of the royalty amount from the customs duty assessment. en-us Tue, 26 Apr 2016 00:00:00 +0530 Wed, 28 Dec 2016 07:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336728 The tribunal set aside the first appellate authority's decision and allowed the appeal regarding the inclusion of royalty paid to a collaborator in the assessable value of imported goods for customs duty calculation. It was concluded that the royalty amount was not directly linked to the sale of imported goods, as the appellant had the freedom to import components from various sources. The tribunal emphasized that the technical know-how agreement did not restrict the appellant from procuring components solely from the collaborator, leading to the exclusion of the royalty amount from the customs duty assessment. Case-Laws Customs Tue, 26 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336728