https://www.taxtmi.com/caselaws?id=48963 The Tribunal ruled in favor of the appellant, holding that the running royalty should not be added to the invoice price of the imported goods. The Tribunal found that the royalty payment was not related to the imported goods and was not a condition of sale, as it was for the know-how granted for manufacturing certain products. The Commissioner (Appeals) had incorrectly applied a Supreme Court decision, and the Tribunal cited precedents supporting the appellant's argument. As a result, the impugned order was set aside, and the appeal was allowed in favor of the appellant, granting all consequential relief. en-us Fri, 06 Jun 2003 00:00:00 +0530 Sat, 07 Aug 2010 13:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48963 The Tribunal ruled in favor of the appellant, holding that the running royalty should not be added to the invoice price of the imported goods. The Tribunal found that the royalty payment was not related to the imported goods and was not a condition of sale, as it was for the know-how granted for manufacturing certain products. The Commissioner (Appeals) had incorrectly applied a Supreme Court decision, and the Tribunal cited precedents supporting the appellant's argument. As a result, the impugned order was set aside, and the appeal was allowed in favor of the appellant, granting all consequential relief. Case-Laws Customs Fri, 06 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48963