https://www.taxtmi.com/caselaws?id=780031 CESTAT AT set aside the order that sought to include royalty payments in the transaction value of imported components under rule 10(1)(c) of the 2007 Valuation Rules, holding such royalties unrelated to the imported goods and therefore not assessable. Consequent penalty under section 114A was held unsustainable. The Tribunal also found no evidence of suppression with intent to evade duty, so the extended period of limitation could not be invoked. The impugned order was set aside and the appeal allowed. en-us Tue, 14 Oct 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780031 CESTAT AT set aside the order that sought to include royalty payments in the transaction value of imported components under rule 10(1)(c) of the 2007 Valuation Rules, holding such royalties unrelated to the imported goods and therefore not assessable. Consequent penalty under section 114A was held unsustainable. The Tribunal also found no evidence of suppression with intent to evade duty, so the extended period of limitation could not be invoked. The impugned order was set aside and the appeal allowed. Case-Laws Customs Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780031