https://www.taxtmi.com/caselaws?id=447009 The Appellate Tribunal CESTAT Chennai ruled on the valuation of imported goods concerning royalty payments. The Tribunal found that the Commissioner (Appeals) overstepped by ordering additional scrutiny of cost structures, which was unnecessary. The adjudicating authority had initially determined that the royalty payment to Nissan Ashok Leyland Technologies Ltd. should not be included in the value of imported goods. The Tribunal set aside the Commissioner (Appeals)'s directions and allowed the appeals, as the Department did not file cross-objections on the royalty issue, granting relief to the appellant. en-us Fri, 15 Dec 2023 00:00:00 +0530 Sat, 16 Dec 2023 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447009 The Appellate Tribunal CESTAT Chennai ruled on the valuation of imported goods concerning royalty payments. The Tribunal found that the Commissioner (Appeals) overstepped by ordering additional scrutiny of cost structures, which was unnecessary. The adjudicating authority had initially determined that the royalty payment to Nissan Ashok Leyland Technologies Ltd. should not be included in the value of imported goods. The Tribunal set aside the Commissioner (Appeals)'s directions and allowed the appeals, as the Department did not file cross-objections on the royalty issue, granting relief to the appellant. Case-Laws Customs Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447009