https://www.taxtmi.com/caselaws?id=350672 Royalty or licence fee is includible in the assessable value of imported goods only where, on a combined examination of the licensing arrangement and the supply or pricing structure, it is shown to be relatable to the imports and paid directly or indirectly as a condition of sale. The enquiry cannot be confined to the licence agreement alone; the technical/licence terms and the import pricing arrangement must be read together to determine whether the royalty represents an adjustment of the import price or is otherwise attributable to the imported goods. The impugned order was set aside and the matter remanded for fresh adjudication after such combined examination and an effective opportunity of hearing. en-us Mon, 25 Sep 2017 00:00:00 +0530 Fri, 10 Nov 2017 08:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350672 Royalty or licence fee is includible in the assessable value of imported goods only where, on a combined examination of the licensing arrangement and the supply or pricing structure, it is shown to be relatable to the imports and paid directly or indirectly as a condition of sale. The enquiry cannot be confined to the licence agreement alone; the technical/licence terms and the import pricing arrangement must be read together to determine whether the royalty represents an adjustment of the import price or is otherwise attributable to the imported goods. The impugned order was set aside and the matter remanded for fresh adjudication after such combined examination and an effective opportunity of hearing. Case-Laws Customs Mon, 25 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350672