https://www.taxtmi.com/caselaws?id=51446 Technical know-how fee and royalty or licence fee may be includible in the customs transaction value only if the payments have the requisite nexus with the imported goods and fall within the valuation rules as part of the price actually paid or payable. Because the agreements, evidence and rival contentions on nexus, contemporaneous imports and the effect of the technology arrangements were not examined in sufficient detail, the appellate orders were set aside and the matters remanded for de novo consideration. The merits of includibility were not finally determined, and the valuation issue was left open for fresh adjudication after full hearing and document production. en-us Mon, 18 Mar 2002 00:00:00 +0530 Fri, 24 Sep 2010 18:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51446 Technical know-how fee and royalty or licence fee may be includible in the customs transaction value only if the payments have the requisite nexus with the imported goods and fall within the valuation rules as part of the price actually paid or payable. Because the agreements, evidence and rival contentions on nexus, contemporaneous imports and the effect of the technology arrangements were not examined in sufficient detail, the appellate orders were set aside and the matters remanded for de novo consideration. The merits of includibility were not finally determined, and the valuation issue was left open for fresh adjudication after full hearing and document production. Case-Laws Customs Mon, 18 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51446