Royalties Excluded from Import Goods' Value Without Evidence of Price Adjustment per Rule 9(1)(c)/10(1)(c) Customs Valuation.

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....Valuation of imported goods - In the absence of any evidence showing existence of a price adjustment between the cost incurred by the buyer on account of royalty/licensee fees by reducing price of imported items - it can- not be that such royalty payments were includible in the assessable value of the imported goods under Rule 9(1)(c)/10(1)(c) of the Customs Valuations Rules - AT....