Valuation - inclusion of royalty - Legality of Commissioner ...

Case Laws Customs

March 17, 2016

Valuation - inclusion of royalty - Legality of Commissioner (Appeals) order - There was no discussions either on facts or on legal issues in his impugned order and also it had not examined in detail the agreements and amendment agreements but merely endorses the respondent's view without any discussion - AT

View Source

← Previous Next →

Valuation - inclusion of royalty - Legality of Commissioner ...

Case Laws Customs

March 17, 2016

You may also like:

Determination of value of royalty through a Valuation Report of an expert - In case, AO was not satisfied or convinced with the Valuation Report of the expert valuer,...

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...

Valuation - inclusion of royalty in the transaction value - Rule 10 (c) of Custom Valuation Rules, 2007 - the invoice value is not required to be loaded by including the...

Valuation of imported goods - addition of royalty charges to value of imported goods in terms of Rule 9(1) (c) of Valuation Rules, 1988 and 10(1) (c) of the Valuation...

Valuation of imports from related suppliers and the inclusion or exclusion of royalty in the transaction value. The key points are: Rule 10(1)(c) of the Customs...

Valuation - Inclusion of royalty paid by the appellant to the foreign entity - The Rule 10(1)(c) does not say that royalty is to be added in transaction value if the...

Royalty payment to FCC Co. Ltd., Japan - revenue or capital expenditure - Either having 50% control or 100% control that will not change the colour of nature of...

Valuation - inclusion of royalty charges in the assessable value - Royalty Charges is shown as Sales & Distribution overhead in the appellant’s books of account. This...

Valuation - inclusion of royalty in assessable value - The running royalty is includible in the assessable value of blooms/bars cleared by the KCSSL, as the royalty is...

Valuation of imported goods - Inclusion of royalty amount for use of the trademark - There is no finding by Commissioner that the buyer had adjusted price of imported...

The case pertains to the valuation of imported goods and the inclusion of royalty payments for determining the transaction value. The key points are: The transaction...

Valuation of imported goods - inclusion of royalty in the invoice value - The Appellate Tribunal finds that the direction to modify the order and include royalty in the...

Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying...

CESTAT, an Appellate Tribunal, addressed the issue of classifying services as either business auxiliary or legal services. The appellant provided Legal Consultancy...

Valuation - The royalty charges paid in respect of technical knowhow would be includible in the cost, irrespective of the fact that the same are paid at the time of sale....

Quick Updates: