https://www.taxtmi.com/caselaws?id=442468 The Tribunal dismissed the Department's appeal, upholding that the Royalty and Technical Knowhow fees should not be included in the assessable value of imported goods for duty calculation. The Tribunal found that the fees did not meet the criteria under Rule 9(1)(c) of the Customs Valuation Rules, citing relevant case law. The Department's failure to challenge previous valuation orders further supported the decision to uphold the impugned order, deeming the appeal unsustainable. en-us Thu, 31 Aug 2023 00:00:00 +0530 Sat, 02 Sep 2023 07:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442468 The Tribunal dismissed the Department's appeal, upholding that the Royalty and Technical Knowhow fees should not be included in the assessable value of imported goods for duty calculation. The Tribunal found that the fees did not meet the criteria under Rule 9(1)(c) of the Customs Valuation Rules, citing relevant case law. The Department's failure to challenge previous valuation orders further supported the decision to uphold the impugned order, deeming the appeal unsustainable. Case-Laws Customs Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442468