https://www.taxtmi.com/caselaws?id=791785 Licence fees, engineering package charges, technical assistance and know-how payments were held not includible in the assessable value of imported equipment where the contract and invoices showed separate pricing for goods and services. The imported machinery formed only part of a larger project, and the remaining machinery and civil works were to be arranged independently by the buyer. Applying Section 14 of the Customs Act, 1962 and Rule 10(1)(c) of the Customs Valuation Rules, only amounts payable as a condition of sale of the imported goods can be added to transaction value. As no such pre-condition was shown, the disputed charges were excluded and the importer's valuation was accepted. en-us Fri, 15 May 2026 00:00:00 +0530 Sat, 16 May 2026 13:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791785 Licence fees, engineering package charges, technical assistance and know-how payments were held not includible in the assessable value of imported equipment where the contract and invoices showed separate pricing for goods and services. The imported machinery formed only part of a larger project, and the remaining machinery and civil works were to be arranged independently by the buyer. Applying Section 14 of the Customs Act, 1962 and Rule 10(1)(c) of the Customs Valuation Rules, only amounts payable as a condition of sale of the imported goods can be added to transaction value. As no such pre-condition was shown, the disputed charges were excluded and the importer's valuation was accepted. Case-Laws Customs Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791785