Home Highlights May 2014 Year 2014 This

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1. Valuation of imported goods - import of content of Digi Beta Tape through Courier - by not including the value of the License Fee or Guarantee paid by them relating to...

2. Valuation of import goods - Inclusion of License fees and royalty - licence fee and royalty paid by the appellants to their collaborator M/s. SGV, France, would not be...

3. Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of...

4. Valuation of imported goods - inclusion of licence fee in the invoice value - It can be seen that Rule 10 (1) (c) uses the words ‘as a condition of sale’. The...

5. Assessable value - Royalties/licence fees were to be paid to the foreign supplier of the equipments - For application of Rule 9(1)(e) there had to be a finding that...

6. Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

7. Valuation of goods - royalty and the licence fee are not payable on the imported goods but on the goods manufactured and sold in India - no addition - AT

8. Royalty and license fee exempted from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value...

9. Valuation of goods - licence fee is being paid by the appellant for use of the trade-mark for manufactured goods. There was no condition of sale that the appellant is...

10. Valuation - The royalty and lump sum fees paid in relation to manufacture of goods in India cannot be padded on to the declared import value of the impugned goods.

11. Determination of assessable value of the goods imported - No effort was made by the Department to ascertain enhancement of royalty/licence fees by reducing the price of...

12. Valuation of imported goods - In the absence of any evidence showing existence of a price adjustment between the cost incurred by the buyer on account of...

13. Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

14. Valuation - royalty - assessee is paying royalty to their foreign supplier for the manufacturing of goods under their license in India. The same cannot be termed as...

15. Confiscation of goods - Goods imported under advance license - Act of fraud established - AT