2016 (11) TMI 1136

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..... rmany 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 Counsel that no royalty whatsoever has been paid, we set aside the impugned order and direct the finalization of assessment after due verification of the facts. If for any reason it i .....

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..... tances. The matter was picked up by the Special Valuation Branch. The Additional Commissioner of Customs vide his order-in-original dated 01/02/2011 rejected the transaction value and held that the appellants are related to Haver Germany under Rule 2 (2) of Customs Valuation Rules, 2007. The order directed that at the time of finalization of provisional assessment royalty mentioned in the agreemen .....

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..... otherwise of the royalty of imports. He further argued that the lower authorities could verify the facts at the time of finalization of assessment. 3. The learned AR argued that the facts are not before him and if any royalty was paid needs to be verified. 4. We have gone through the rival submissions. We find that the assessable value can be enhanced under Customs Valuation Rules, 2007 onl .....

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