https://www.taxtmi.com/caselaws?id=31611 The Tribunal upheld the decision that the royalty payable by the respondent did not need to be included in the value of the imported goods. The agreement did not link royalty payment to the imported goods, and there was no restriction on sourcing components externally. As the revenue failed to provide evidence contradicting this, the Tribunal found the appeal without merit and affirmed the lower authorities' decision. en-us Mon, 12 May 2008 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31611 The Tribunal upheld the decision that the royalty payable by the respondent did not need to be included in the value of the imported goods. The agreement did not link royalty payment to the imported goods, and there was no restriction on sourcing components externally. As the revenue failed to provide evidence contradicting this, the Tribunal found the appeal without merit and affirmed the lower authorities' decision. Case-Laws Customs Mon, 12 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31611