https://www.taxtmi.com/caselaws?id=52948 Royalty or technical know-how fee is includible in customs assessable value only when it relates to the imported goods and is payable as a condition of sale; where the fee relates to transfer of technology for manufacture of final products and not to the imported parts or components, inclusion is not warranted under the Customs Valuation Rules. Enhancement of declared value also cannot be sustained unless the show cause notice proposes that basis and the comparable import is factually reliable; a third-party import with different timing, delivery terms, duty incidence and commercial conditions was not a valid basis for a 20% loading. en-us Tue, 15 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 16:47:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52948 Royalty or technical know-how fee is includible in customs assessable value only when it relates to the imported goods and is payable as a condition of sale; where the fee relates to transfer of technology for manufacture of final products and not to the imported parts or components, inclusion is not warranted under the Customs Valuation Rules. Enhancement of declared value also cannot be sustained unless the show cause notice proposes that basis and the comparable import is factually reliable; a third-party import with different timing, delivery terms, duty incidence and commercial conditions was not a valid basis for a 20% loading. Case-Laws Customs Tue, 15 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52948