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Customs - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Valuation - import of goods - neither the fees paid under the ...


Customs Valuation Case: Licensing and Service Fees Unrelated to Import of Capital Goods, Not Added to Import Value.

May 22, 2015

Case Laws     Customs     SC

Valuation - import of goods - neither the fees paid under the Licence Agreement nor under the Basic Engineering, Training and Technical Services Agreement related to the import of the capital goods nor was it a condition of sale - the amount cannot be loaded into the value of the goods - no addition - SC

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