https://www.taxtmi.com/caselaws?id=53303 The Tribunal found that the appellants and a group were not related persons under Rule 2(2)(iv) of the Customs Valuation Rules as there was no evidence of a third person owning stock in both entities. The technical know-how fee paid was deemed unrelated to the imported goods and not a condition for the sale of capital goods. As such, the Tribunal ruled that the fee should not be included in the assessable value, setting aside the impugned order and allowing the appeal. en-us Mon, 30 Aug 2004 00:00:00 +0530 Tue, 12 Oct 2010 14:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53303 The Tribunal found that the appellants and a group were not related persons under Rule 2(2)(iv) of the Customs Valuation Rules as there was no evidence of a third person owning stock in both entities. The technical know-how fee paid was deemed unrelated to the imported goods and not a condition for the sale of capital goods. As such, the Tribunal ruled that the fee should not be included in the assessable value, setting aside the impugned order and allowing the appeal. Case-Laws Customs Mon, 30 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53303