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Customs - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Valuation of goods - Inclusion of lumpsum trademark fee and ...


Supreme Court Upholds CESTAT: Trademark Fees and Royalties Must Be Included in Customs Valuation of Imported Goods.

September 10, 2015

Case Laws     Customs     SC

Valuation of goods - Inclusion of lumpsum trademark fee and lumpsum royalty for technical knowhow - SC confirmed the decision of CESTAT wherein it was found that, the same is condition of sale for purchase of raw-materials from related foreign entities - liable to be included - SC

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