https://www.taxtmi.com/caselaws?id=778610 Technical assistance fee paid under an assistance and service agreement was not includible in the assessable value of imported goods under Rule 10(1)(c) of the Customs Valuation Rules, 2007. The agreement covered technical, marketing and post-import support such as plant set-up, production assistance, quality control, product development and sales support, and the fee was payable irrespective of whether goods were sourced from the related supplier or third parties. The record did not show that payment of the fee was a condition of sale of the imported goods. Only royalty or licence fees related to the imported goods and payable as a condition of sale can be added to transaction value. en-us Tue, 16 Sep 2025 00:00:00 +0530 Fri, 19 Sep 2025 08:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778610 Technical assistance fee paid under an assistance and service agreement was not includible in the assessable value of imported goods under Rule 10(1)(c) of the Customs Valuation Rules, 2007. The agreement covered technical, marketing and post-import support such as plant set-up, production assistance, quality control, product development and sales support, and the fee was payable irrespective of whether goods were sourced from the related supplier or third parties. The record did not show that payment of the fee was a condition of sale of the imported goods. Only royalty or licence fees related to the imported goods and payable as a condition of sale can be added to transaction value. Case-Laws Customs Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778610