Valuation - inclusion of royalty paid to parent concern - ...

Court Rules Against Including Royalty Payments in Goods Valuation Without Mandatory Procurement Evidence.

March 28, 2016

Case Laws     Customs     AT

Valuation - inclusion of royalty paid to parent concern - agreement does not talk about or restrict the appellant to purchase or procure raw materials only from the parent concern - in absence of any such evidence, the loading of the value of by the amount of royalty paid by the appellant is not in consonance with the law settled by the higher judicial fora. - AT

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