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Customs - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Assessable value - Royalties/licence fees were to be paid to the ...


Royalties or License Fees Must Be Prerequisites for Sale to Apply Rule 9(1)(e) in Import Valuation Case.

September 17, 2013

Case Laws     Customs     AT

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 although termed as royalty/licence fee, the payment was made or was to be made as a condition prerequisite for the sale of the imported goods and was in fact not royalty/licence fee. - AT

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