https://www.taxtmi.com/caselaws?id=354289 The Tribunal upheld the decision of the Original Authority, dismissing the Revenue's appeal. It was ruled that the trademark license fee paid by the respondent should not be included in the assessable value of imported goods as it was not a mandatory condition for the sale of the goods. The analysis focused on whether the fee was directly linked to the import process, determining that it was payment for distribution rights and not a condition of sale for export, thus not warranting inclusion in the assessable value. en-us Thu, 18 Jan 2018 00:00:00 +0530 Tue, 12 Mar 2019 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354289 The Tribunal upheld the decision of the Original Authority, dismissing the Revenue's appeal. It was ruled that the trademark license fee paid by the respondent should not be included in the assessable value of imported goods as it was not a mandatory condition for the sale of the goods. The analysis focused on whether the fee was directly linked to the import process, determining that it was payment for distribution rights and not a condition of sale for export, thus not warranting inclusion in the assessable value. Case-Laws Customs Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354289