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2017 (1) TMI 69 - AT - CustomsValuation - inclusion of Royalty in assessable value - there is preliminary deficiency in the facts of the case. From the facts, it is not clear that what all goods were imported by the appellant from their collaborator. It is also not known that which goods were procured from AGM. From the facts appearing in the shareholders agreement, the technical knowhow fees is towards various assistance provided by the foreign collaborator, which includes recipes, manuals for proper selection of raw material, naming possible suppliers of raw material etc. Held that: - in absence of actual details of the material imported and the material procured from AGM, it cannot be ascertained, whether the technical knowhow fees has influenced the value of the imported goods. We are therefore of the considered view that the matter needs to be re-considered after ensuring the facts about the nature of the goods imported and procured indigenously from AGM and also the final product manufactured by the appellant - appeal disposed off - matter on remand.
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