https://www.taxtmi.com/caselaws?id=757359 Royalty is includible in customs valuation only where it relates to the imported goods and is payable, directly or indirectly, as a condition of sale; royalty paid for post-import domestic use of a trademark on repacked goods, without proof of such nexus or condition, is not addable to assessable value. Additional grounds and the relevant trademark licence agreement were allowed on record because they directly bore on the dispute and raised a point of law capable of being urged at the appellate stage. The demand adding royalty to import value was therefore not sustainable, with consequential relief available in accordance with law. en-us Wed, 21 Aug 2024 00:00:00 +0530 Fri, 18 Apr 2025 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757359 Royalty is includible in customs valuation only where it relates to the imported goods and is payable, directly or indirectly, as a condition of sale; royalty paid for post-import domestic use of a trademark on repacked goods, without proof of such nexus or condition, is not addable to assessable value. Additional grounds and the relevant trademark licence agreement were allowed on record because they directly bore on the dispute and raised a point of law capable of being urged at the appellate stage. The demand adding royalty to import value was therefore not sustainable, with consequential relief available in accordance with law. Case-Laws Customs Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757359