Appellant challenged inclusion of royalty and cost of ...

Royalty, advertisement cost excluded from assessable value in related party imports.

January 10, 2025

Case Laws Customs SC

Appellant challenged inclusion of royalty and cost of advertisement incurred in India in assessable value of imported goods u/rs 10(1)(c) and 10(1)(e) of Customs Valuation Rules 2007 involving related party transaction. SC concurred with CESTAT's view that appellant's obligation under agreement to be responsible for sales, distribution, and expenditure in consultation with seller does not attract Rule 10(1)(e). Appeal dismissed.

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Appellant challenged inclusion of royalty and cost of ...

Royalty, advertisement cost excluded from assessable value in related party imports.

January 10, 2025

Case Laws Customs SC

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