https://www.taxtmi.com/caselaws?id=394738 Royalty charges were held not includible in the transaction value of imported goods under Rule 10(c) of the Customs Valuation Rules, 2007, because the loading of royalty had already been rejected in earlier proceedings on the same facts. The Tribunal noted that the invoice value was previously found not liable to enhancement by adding royalty, and that the departmental report had accepted that earlier decision. As the very basis for the impugned loading order no longer survived, the order could not be sustained. en-us Tue, 28 Jan 2020 00:00:00 +0530 Wed, 22 Apr 2020 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394738 Royalty charges were held not includible in the transaction value of imported goods under Rule 10(c) of the Customs Valuation Rules, 2007, because the loading of royalty had already been rejected in earlier proceedings on the same facts. The Tribunal noted that the invoice value was previously found not liable to enhancement by adding royalty, and that the departmental report had accepted that earlier decision. As the very basis for the impugned loading order no longer survived, the order could not be sustained. Case-Laws Customs Tue, 28 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394738