https://www.taxtmi.com/caselaws?id=32787 Customs valuation accepts the declared transaction value between related persons unless the Revenue proves that the relationship influenced the price; on the facts discussed, that burden was not discharged, so enhancement was unwarranted. Royalty, licence fee and technical assistance fee under a technology agreement are includible in assessable value only when they relate to the imported goods and are payable as a condition of their sale; where the fee is for manufacture and assembly using imported and indigenous inputs, inclusion is not justified. The later valuation-rule amendment was stated to be inapplicable to the relevant period. en-us Fri, 08 Aug 2008 00:00:00 +0530 Tue, 31 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32787 Customs valuation accepts the declared transaction value between related persons unless the Revenue proves that the relationship influenced the price; on the facts discussed, that burden was not discharged, so enhancement was unwarranted. Royalty, licence fee and technical assistance fee under a technology agreement are includible in assessable value only when they relate to the imported goods and are payable as a condition of their sale; where the fee is for manufacture and assembly using imported and indigenous inputs, inclusion is not justified. The later valuation-rule amendment was stated to be inapplicable to the relevant period. Case-Laws Customs Fri, 08 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32787