https://www.taxtmi.com/caselaws?id=33066 Technical know-how fee paid for manufacture in India was not includible in the customs assessable value of imported components where the agreement showed no nexus with the imported goods and no condition linking the payment to their import. The proposed 20% loading also could not be sustained because the Revenue provided no basis or supporting reasoning for the enhancement. Customs value, therefore, could not be increased on either ground. en-us Fri, 25 Apr 2008 00:00:00 +0530 Mon, 20 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33066 Technical know-how fee paid for manufacture in India was not includible in the customs assessable value of imported components where the agreement showed no nexus with the imported goods and no condition linking the payment to their import. The proposed 20% loading also could not be sustained because the Revenue provided no basis or supporting reasoning for the enhancement. Customs value, therefore, could not be increased on either ground. Case-Laws Customs Fri, 25 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33066