https://www.taxtmi.com/caselaws?id=772754 CESTAT Chennai allowed the appeal against customs duty calculation. The tribunal found the First Appellate Authority's order violated natural justice principles by passing a cryptic order without discussing appellant's legal arguments or providing reasoned findings. Regarding royalty payments to related foreign entity for technology and trademark use, the tribunal held Rule 10(1)(c) was inapplicable as royalty was independent of CKD kit sales and not a precondition for import. The royalty was calculated based on assembled products, not imports, making it unconnected to sale conditions and thus excludable from assessable value. en-us Tue, 10 Jun 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772754 CESTAT Chennai allowed the appeal against customs duty calculation. The tribunal found the First Appellate Authority's order violated natural justice principles by passing a cryptic order without discussing appellant's legal arguments or providing reasoned findings. Regarding royalty payments to related foreign entity for technology and trademark use, the tribunal held Rule 10(1)(c) was inapplicable as royalty was independent of CKD kit sales and not a precondition for import. The royalty was calculated based on assembled products, not imports, making it unconnected to sale conditions and thus excludable from assessable value. Case-Laws Customs Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772754