https://www.taxtmi.com/caselaws?id=343262 A finding that a technical know-how or collaboration agreement does not impose a condition of sale for customs valuation must be supported by the relevant contractual provisions and evidence on record. Here, the original adjudication did not identify the agreement terms or material showing that the importer was free to source the goods from anywhere, or that the royalty and know-how arrangements had the asserted valuation effect. As that factual basis was missing, the appellate authority's remand for fresh adjudication was justified and was upheld. en-us Thu, 15 Dec 2016 00:00:00 +0530 Mon, 22 May 2017 07:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343262 A finding that a technical know-how or collaboration agreement does not impose a condition of sale for customs valuation must be supported by the relevant contractual provisions and evidence on record. Here, the original adjudication did not identify the agreement terms or material showing that the importer was free to source the goods from anywhere, or that the royalty and know-how arrangements had the asserted valuation effect. As that factual basis was missing, the appellate authority's remand for fresh adjudication was justified and was upheld. Case-Laws Customs Thu, 15 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343262