https://www.taxtmi.com/caselaws?id=792408 Royalty, licence fee and other business payments are includible in customs value only when they are a condition of sale of the imported goods and have a direct nexus with the import transaction. Franchise fee paid for domestic sell, distribute and promote rights was not linked to procurement of goods from overseas suppliers, so it was excluded under Rule 10(1)(c). Advertisement and promotional and corporate marketing fee incurred on the importer's own account for post-import business activity were not additional consideration under Rule 10(1)(e). As the imports were provisionally assessed and within revenue's knowledge, extended limitation was also unavailable, and the demand, confiscation, redemption fine and penalty could not survive. en-us Tue, 26 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792408 Royalty, licence fee and other business payments are includible in customs value only when they are a condition of sale of the imported goods and have a direct nexus with the import transaction. Franchise fee paid for domestic sell, distribute and promote rights was not linked to procurement of goods from overseas suppliers, so it was excluded under Rule 10(1)(c). Advertisement and promotional and corporate marketing fee incurred on the importer's own account for post-import business activity were not additional consideration under Rule 10(1)(e). As the imports were provisionally assessed and within revenue's knowledge, extended limitation was also unavailable, and the demand, confiscation, redemption fine and penalty could not survive. Case-Laws Customs Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792408