https://www.taxtmi.com/caselaws?id=361827 The Tribunal set aside the Commissioner (Appeals)' order for exceeding the scope of the appeal and restored the original authority's acceptance of the declared value, ruling against including royalty and lump sum payments in the assessable value of imported goods. Citing relevant case laws, the Tribunal emphasized that such payments were related to manufacturing in India, not the import of goods, and lacked a nexus to the imported items. The appeal was allowed, and consequential relief was granted, with the Tribunal disposing of the miscellaneous application for a stay of the Commissioner (Appeals)' order. en-us Mon, 04 Jun 2018 00:00:00 +0530 Fri, 15 Jun 2018 08:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361827 The Tribunal set aside the Commissioner (Appeals)' order for exceeding the scope of the appeal and restored the original authority's acceptance of the declared value, ruling against including royalty and lump sum payments in the assessable value of imported goods. Citing relevant case laws, the Tribunal emphasized that such payments were related to manufacturing in India, not the import of goods, and lacked a nexus to the imported items. The appeal was allowed, and consequential relief was granted, with the Tribunal disposing of the miscellaneous application for a stay of the Commissioner (Appeals)' order. Case-Laws Customs Mon, 04 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361827