https://www.taxtmi.com/caselaws?id=373884 The appeal was partially allowed, remanding the issue of enhancement under Rule 7A/Rule 8 for reconsideration. The addition of royalty charges to the value of imported goods was upheld, and findings on suppression of facts were sustained. The judgment highlighted the importance of scrutinizing royalty agreements and financial circumstances to assess their impact on the transaction value of imported goods. en-us Fri, 18 Jan 2019 00:00:00 +0530 Fri, 21 Feb 2020 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373884 The appeal was partially allowed, remanding the issue of enhancement under Rule 7A/Rule 8 for reconsideration. The addition of royalty charges to the value of imported goods was upheld, and findings on suppression of facts were sustained. The judgment highlighted the importance of scrutinizing royalty agreements and financial circumstances to assess their impact on the transaction value of imported goods. Case-Laws Customs Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373884