https://www.taxtmi.com/caselaws?id=447791 Charges for technical know-how, design, engineering and licence-related services are includible in customs assessable value only if they form part of the price of the imported goods or are payable as a condition of sale. Applying Section 14 of the Customs Act, 1962 and Rule 9 of the Customs Valuation Rules, 1988, the text states that post-importation or separately contracted technical payments are not addable merely because they relate to the same project. A mere overlap of agreements or the project-like character of the transaction does not by itself establish the required legal nexus. On that basis, the valuation enhancement was held unsustainable and the appeal succeeded with consequential relief. en-us Fri, 01 Dec 2023 00:00:00 +0530 Fri, 05 Jan 2024 08:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447791 Charges for technical know-how, design, engineering and licence-related services are includible in customs assessable value only if they form part of the price of the imported goods or are payable as a condition of sale. Applying Section 14 of the Customs Act, 1962 and Rule 9 of the Customs Valuation Rules, 1988, the text states that post-importation or separately contracted technical payments are not addable merely because they relate to the same project. A mere overlap of agreements or the project-like character of the transaction does not by itself establish the required legal nexus. On that basis, the valuation enhancement was held unsustainable and the appeal succeeded with consequential relief. Case-Laws Customs Fri, 01 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447791