https://www.taxtmi.com/caselaws?id=354325 Mandatory documentation charges and initial fees connected with development and documentation of imported master samples and utility models are includible in assessable value under the Customs Valuation Rules when they are required consideration for procuring the reference models, even if separately paid and absent from import invoices. However, value cannot be loaded for imports preceding an initial SVB circular merely on alleged suppression where the technical collaboration contract had already been disclosed during original SVB proceedings and remained unchanged at renewal. The contractual payments were therefore includible, but retrospective loading for the earlier period was not justified. en-us Mon, 22 Jan 2018 00:00:00 +0530 Tue, 12 Mar 2019 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354325 Mandatory documentation charges and initial fees connected with development and documentation of imported master samples and utility models are includible in assessable value under the Customs Valuation Rules when they are required consideration for procuring the reference models, even if separately paid and absent from import invoices. However, value cannot be loaded for imports preceding an initial SVB circular merely on alleged suppression where the technical collaboration contract had already been disclosed during original SVB proceedings and remained unchanged at renewal. The contractual payments were therefore includible, but retrospective loading for the earlier period was not justified. Case-Laws Customs Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354325