https://www.taxtmi.com/caselaws?id=361827 Royalty or licence fees are includible in the assessable value of imported goods only where they are payable as a condition of sale and have a direct nexus with the imported goods. A Commissioner (Appeals) cannot go beyond the scope of the appeal and disturb acceptance of declared invoice value when that issue was not challenged by the Department. On the facts discussed, lump sum royalty and running royalty linked to manufacture and sale of finished products in India, rather than to the imported raw materials, were not includible in assessable value. 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 Royalty or licence fees are includible in the assessable value of imported goods only where they are payable as a condition of sale and have a direct nexus with the imported goods. A Commissioner (Appeals) cannot go beyond the scope of the appeal and disturb acceptance of declared invoice value when that issue was not challenged by the Department. On the facts discussed, lump sum royalty and running royalty linked to manufacture and sale of finished products in India, rather than to the imported raw materials, were not includible in assessable value. Case-Laws Customs Mon, 04 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361827