https://www.taxtmi.com/caselaws?id=383082 The Tribunal ruled in favor of the appellants, holding that royalty charges and franchisee fees should not be included in the assessable value for customs duty as they were for post-importation activities. The Tribunal also found the demand to be time-barred and penalties imposed on the appellants were not sustainable. The appeals were allowed with consequential benefits as per law. en-us Tue, 16 Jul 2019 00:00:00 +0530 Wed, 17 Jul 2019 09:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383082 The Tribunal ruled in favor of the appellants, holding that royalty charges and franchisee fees should not be included in the assessable value for customs duty as they were for post-importation activities. The Tribunal also found the demand to be time-barred and penalties imposed on the appellants were not sustainable. The appeals were allowed with consequential benefits as per law. Case-Laws Customs Tue, 16 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383082