https://www.taxtmi.com/caselaws?id=34503 The Tribunal ruled in favor of the appellant, setting aside the impugned order. It found that the additions to the assessable value of imported goods were unjustified. The Tribunal emphasized that the relationship between the appellant and the supplier did not warrant an increase in value. Additionally, it determined that the payment for technical know-how and post importation services were not directly linked to the imported raw materials. The Tribunal upheld the appellant's argument regarding the interpretation of the cooperation agreement, ultimately allowing the appeal. en-us Tue, 18 Nov 2008 00:00:00 +0530 Mon, 07 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34503 The Tribunal ruled in favor of the appellant, setting aside the impugned order. It found that the additions to the assessable value of imported goods were unjustified. The Tribunal emphasized that the relationship between the appellant and the supplier did not warrant an increase in value. Additionally, it determined that the payment for technical know-how and post importation services were not directly linked to the imported raw materials. The Tribunal upheld the appellant's argument regarding the interpretation of the cooperation agreement, ultimately allowing the appeal. Case-Laws Customs Tue, 18 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34503