https://www.taxtmi.com/caselaws?id=422236 The appeal was allowed by the Tribunal, setting aside the impugned order and granting consequential relief to the appellant. The Tribunal determined that the royalty/license fee paid was not a condition of sale and should not be included in the assessable value of the imported goods. Furthermore, miscellaneous charges, already included in the Bill of Entry under a different column, were not required to be added again to the assessable value. en-us Mon, 09 May 2022 00:00:00 +0530 Fri, 17 Feb 2023 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422236 The appeal was allowed by the Tribunal, setting aside the impugned order and granting consequential relief to the appellant. The Tribunal determined that the royalty/license fee paid was not a condition of sale and should not be included in the assessable value of the imported goods. Furthermore, miscellaneous charges, already included in the Bill of Entry under a different column, were not required to be added again to the assessable value. Case-Laws Customs Mon, 09 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422236