Valuation - inclusion of royalty in the value of imports - ...

Royalties Must Be Included in Import Value for Customs Duty When They're a Sale Condition: Legal Precedent Explained.

September 20, 2016

Case Laws Customs AT

Valuation - inclusion of royalty in the value of imports - Running royalties are condition of sale for the transaction value and thus needs to be added in the value for the purpose of payment of Customs duty. - AT

View Source

← Previous Next →

Valuation - inclusion of royalty in the value of imports - ...

Royalties Must Be Included in Import Value for Customs Duty When They're a Sale Condition: Legal Precedent Explained.

September 20, 2016

Case Laws Customs AT

You may also like:

Royalty of 1.75% paid on yeast manufactured in India and sold using technical knowhow provided by foreign supplier is not includable in value of imported yeast culture...

This case deals with the valuation of imported goods, specifically whether license fees and management fees paid to related parties should be included in the assessable...

CESTAT ruled against inclusion of 4% running royalty in transaction value of imported goods under Rule 10(1)(c) of Customs Valuation Rules, 2007. The Tribunal found that...

Royalty payments under a Licence and Technical Assistance Agreement were not addable to the transaction value of imported goods. The agreement covered transfer of...

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 and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

CESTAT ruled that royalty and technical fees paid by appellant to foreign supplier were not includible in transaction value of imported goods under Rule 10(1)(c) of CVR...

Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of...

CESTAT Chennai addressed the issue of including royalty payments in the transaction value of imported raw materials for customs duty calculation. The tribunal found that...

Imports by FAO for specified projects exempted from duty of customs subject to conditions.

The issue pertained to the inclusion of demurrage charges in the assessable value for payment of customs duty under the Customs Valuation (Determination of Value of...

Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

Exemption from IGST - Re-import of aircrafts and parts thereof after repairs - the meaning assigned to duty of customs, as discussed above, is the meaning assigned to...

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...

The case pertains to the valuation of imported porcelain vitrified tiles. The key points are: The assessment attained finality, but the appellant has the legal right to...

Quick Updates: