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2013 (3) TMI 615 - CESTAT MUMBAIValuation - inclusion of royalty in assessable value - import of goods from related party - Held that: - The royalty can be included in the assessable value in case there are conditions for sale of the goods being valued. The department could not show that the royalty which they wanted to add to the assessable value is a condition pre-requisite for sale and the assessable value is not a true transaction value in terms of Section 14(1)(a) of the Customs Act, 1962 - royalty not to be included in assessable value - appeal allowed - decided in favor of appellant.
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