TMI BlogValuation under section 14 of Customs Act, 1962 - inclusion of royalty payable to overseas entity in the...Valuation under section 14 of Customs Act, 1962 - inclusion of royalty payable to overseas entity in the assessable value - royalty is hinged upon post-importation manufacture and not on the imported goods per se. - Demand set aside - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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