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Haver Ibau India Pvt. Ltd. Versus Commissioner of Customs (Import) Mumbai

2016 (341) E.L.T. 410 (Tri. - Mumbai) - Technology 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 .....

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. T Vishwanathan, Advocate for the Appellant. Shri. Ahibaran, Addl. Comm. (AR), for the Respondent. ORDER Per: Raju 1. This appeal has been filed by M/s. Haver Ibau India Pvt. Ltd. They entered into an agreement with Haver Germany for manufacture of certain products in India. For the purpose of transfer of technology and import of goods, they entered into an agreement with Haver Germany. The said agreement involved payment of royalty under certain circumstances. The matter was picked up by the S .....

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Commissioner (Appeals) who vide order dated 13/09/2012 dismissed their appeal. Aggrieved by the said order, the appellants are before the Tribunal. 2. The learned Counsel for the appellant informed that no royalty has been paid during the currency of the said agreement and therefore, there is no question of adding any amount to the assessable value. He argued that while there was a clause for payment of royalty under certain circumstances in the agreement, such circumstances never arose and hen .....

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