https://www.taxtmi.com/caselaws?id=442468 Royalty and technical know-how charges paid to a foreign collaborator were not includible in the assessable value of imported goods because the royalty was linked to net sales of licensed articles, the know-how payment related to post-import manufacturing activity, and the importer was free to source components from other suppliers. On those facts, the payments were not a condition of sale of the imported goods, so the valuation rules for added consideration did not apply. The Department's challenge also failed because the earlier valuation order had been accepted and no appeal had been pursued against the prior appellate order, which reinforced the existing valuation position. 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 Royalty and technical know-how charges paid to a foreign collaborator were not includible in the assessable value of imported goods because the royalty was linked to net sales of licensed articles, the know-how payment related to post-import manufacturing activity, and the importer was free to source components from other suppliers. On those facts, the payments were not a condition of sale of the imported goods, so the valuation rules for added consideration did not apply. The Department's challenge also failed because the earlier valuation order had been accepted and no appeal had been pursued against the prior appellate order, which reinforced the existing valuation position. Case-Laws Customs Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442468