https://www.taxtmi.com/caselaws?id=354325 Documentation charges and an initial fee under a technical collaboration contract were treated as includible in the assessable value of imported master samples and utility models because the payments were mandatory consideration linked to development and documentation costs, rather than royalty, and satisfied Rule 10(1)(e). By contrast, loading the value for imports made before the initial SVB circular was not justified on the basis of alleged misdeclaration or suppression, since the contract had already been disclosed to the authorities and remained unchanged. The note therefore distinguishes between contract-linked charges that form part of valuation and prior-period loading unsupported by evidence of suppression. 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 Documentation charges and an initial fee under a technical collaboration contract were treated as includible in the assessable value of imported master samples and utility models because the payments were mandatory consideration linked to development and documentation costs, rather than royalty, and satisfied Rule 10(1)(e). By contrast, loading the value for imports made before the initial SVB circular was not justified on the basis of alleged misdeclaration or suppression, since the contract had already been disclosed to the authorities and remained unchanged. The note therefore distinguishes between contract-linked charges that form part of valuation and prior-period loading unsupported by evidence of suppression. Case-Laws Customs Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354325