Valuation of imported goods - it is necessary to re-examine the ...
Re-examine license agreement and supply contract to assess if increased royalty adjusts component price for customs compliance.
September 21, 2017
Case Laws Customs AT
Valuation of imported goods - it is necessary to re-examine the matter of both license agreement as well as supply contract simultaneously, to see if the enhanced royalty was in the guise of adjustment of the price of components.
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