https://www.taxtmi.com/caselaws?id=341234 Royalty or licence fees are includible in customs assessable value only if they relate to the imported goods and are payable as a condition of sale; where the fee is tied instead to sales of manufactured products or services under a separate arrangement, it is excluded. Management fees or corporate service charges are likewise not includible when they arise from an independent service contract covering coordination, accounting, consultancy, marketing or sales support and are not a condition of the import sale. On that basis, the enhancement of declared import value for royalty and service charges was held unsustainable. en-us Fri, 31 Mar 2017 00:00:00 +0530 Mon, 01 Jan 2018 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341234 Royalty or licence fees are includible in customs assessable value only if they relate to the imported goods and are payable as a condition of sale; where the fee is tied instead to sales of manufactured products or services under a separate arrangement, it is excluded. Management fees or corporate service charges are likewise not includible when they arise from an independent service contract covering coordination, accounting, consultancy, marketing or sales support and are not a condition of the import sale. On that basis, the enhancement of declared import value for royalty and service charges was held unsustainable. Case-Laws Customs Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341234