https://www.taxtmi.com/caselaws?id=53572 The Tribunal held that the technical fee paid by the Appellants for obtaining know-how should not be added to the assessable value of the imported goods. The relationship between the parties and the nature of the payment indicated that it was not a condition of the sale of the imported goods. The Tribunal found no evidence to establish a related person status between the parties, concluding that the technical fee was unrelated to the imported goods' value. As a result, the impugned Order was set aside, and the technical fee was not included in the assessable value of the goods imported by the Appellants. en-us Thu, 09 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 10:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53572 The Tribunal held that the technical fee paid by the Appellants for obtaining know-how should not be added to the assessable value of the imported goods. The relationship between the parties and the nature of the payment indicated that it was not a condition of the sale of the imported goods. The Tribunal found no evidence to establish a related person status between the parties, concluding that the technical fee was unrelated to the imported goods' value. As a result, the impugned Order was set aside, and the technical fee was not included in the assessable value of the goods imported by the Appellants. Case-Laws Customs Thu, 09 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53572