https://www.taxtmi.com/caselaws?id=780486 CESTAT allowed the appellant's appeal, setting aside the impugned order. The Tribunal held that advertisement and promotional expenses (APE) incurred by the importer were on the importer's own account and not a condition of sale, so APE could not be added to transaction value under rule 10(1)(e). Management service fees (MSF) paid under ongoing support/service arrangements were independent of the imports and similarly not includible. Consequently differential duty, interest under section 28AA and penalty under section 114A could not be imposed. en-us Wed, 29 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780486 CESTAT allowed the appellant's appeal, setting aside the impugned order. The Tribunal held that advertisement and promotional expenses (APE) incurred by the importer were on the importer's own account and not a condition of sale, so APE could not be added to transaction value under rule 10(1)(e). Management service fees (MSF) paid under ongoing support/service arrangements were independent of the imports and similarly not includible. Consequently differential duty, interest under section 28AA and penalty under section 114A could not be imposed. Case-Laws Customs Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780486