https://www.taxtmi.com/caselaws?id=32787 The Tribunal set aside the enhancement of value, accepted the declared value, and allowed the appeal. The decision emphasized that the relationship between the importer and the supplier did not influence the price, and the license fee was not a condition of sale of the imported goods. The inclusion of technical assistance fees and license fees in the value of imported goods was not justified under the applicable rules. 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 The Tribunal set aside the enhancement of value, accepted the declared value, and allowed the appeal. The decision emphasized that the relationship between the importer and the supplier did not influence the price, and the license fee was not a condition of sale of the imported goods. The inclusion of technical assistance fees and license fees in the value of imported goods was not justified under the applicable rules. Case-Laws Customs Fri, 08 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32787