https://www.taxtmi.com/caselaws?id=380632 The appeal before the Appellate Tribunal challenged the inclusion of 'royalty' and 'lumpsum fees' in the assessable value of imports from a related person. The Tribunal determined that interfering with provisional assessments prematurely would usurp the finalizing powers under the Customs Act, emphasizing the importance of allowing the proper assessment process to unfold. The Tribunal dismissed the appeal without delving into the merits, highlighting the availability of appellate remedies for any grievances arising from final assessments. en-us Fri, 10 May 2019 00:00:00 +0530 Sat, 15 Feb 2020 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380632 The appeal before the Appellate Tribunal challenged the inclusion of 'royalty' and 'lumpsum fees' in the assessable value of imports from a related person. The Tribunal determined that interfering with provisional assessments prematurely would usurp the finalizing powers under the Customs Act, emphasizing the importance of allowing the proper assessment process to unfold. The Tribunal dismissed the appeal without delving into the merits, highlighting the availability of appellate remedies for any grievances arising from final assessments. Case-Laws Customs Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380632