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2016 (11) TMI 1136 - AT - CustomsTechnology transfer agreement - valuation - royalty - related party transaction - Held that: - the assessable value can be enhanced under Customs Valuation Rules, 2007 only if any amount of royalty has been paid by the appellant to the Haver Germany as a condition of sale of goods imported. If no royalty is paid then the entire exercise of determining the includability or otherwise of the royalty become infructuous. Considering the assertion of the learned Counsel that no royalty whatsoever has been paid, we set aside the impugned order and direct the finalization of assessment after due verification of the facts. If for any reason it is found that any royalty has been paid by the appellant to Haver Germany, the Revenue is free to approach the Tribunal for relief - appeal disposed off.
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