https://www.taxtmi.com/caselaws?id=757946 Rule 10(1)(c) permits additions to customs value only for royalties or licence fees related to the imported goods and payable directly or indirectly as a condition of sale, where not already included in the price. Trademark licence fee paid for use of a mark on finished goods manufactured in India was linked to external sales of the finished products, not to the import of raw materials or components, so it was not shown to be related to the imported goods or a condition of their sale. Management fee paid under a cost allocation arrangement was reimbursement for administrative and management services independent of the import transaction, and likewise not includible in assessable value. en-us Tue, 03 Sep 2024 00:00:00 +0530 Wed, 04 Sep 2024 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757946 Rule 10(1)(c) permits additions to customs value only for royalties or licence fees related to the imported goods and payable directly or indirectly as a condition of sale, where not already included in the price. Trademark licence fee paid for use of a mark on finished goods manufactured in India was linked to external sales of the finished products, not to the import of raw materials or components, so it was not shown to be related to the imported goods or a condition of their sale. Management fee paid under a cost allocation arrangement was reimbursement for administrative and management services independent of the import transaction, and likewise not includible in assessable value. Case-Laws Customs Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757946