https://www.taxtmi.com/caselaws?id=336989 Royalty and technical know-how fees can be included in the customs assessable value only if the record shows a clear nexus with the imported goods and that payment was a condition of sale under the Customs Valuation Rules. Here, the factual record did not identify what goods were imported from the foreign collaborator, what goods were obtained from the Indian collaborator, or how the know-how arrangement related to the imports. Because those material facts were unresolved, inclusion in value could not be decided on the existing record, and the matter was remanded to the original adjudicating authority for fresh factual verification and a new order. en-us Mon, 05 Dec 2016 00:00:00 +0530 Fri, 17 Nov 2017 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336989 Royalty and technical know-how fees can be included in the customs assessable value only if the record shows a clear nexus with the imported goods and that payment was a condition of sale under the Customs Valuation Rules. Here, the factual record did not identify what goods were imported from the foreign collaborator, what goods were obtained from the Indian collaborator, or how the know-how arrangement related to the imports. Because those material facts were unresolved, inclusion in value could not be decided on the existing record, and the matter was remanded to the original adjudicating authority for fresh factual verification and a new order. Case-Laws Customs Mon, 05 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336989