Royalty payment not includible in assessable value as not connected with sale condition

Kamaz Motors Ltd Vs Principal Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that royalty payment not connected with the condition of sale is not includible in the assessable value. Hence, invocation of rule 10(1)(c) of the Customs Valuation Rules, 2007 not justified. Facts- The appellant had filed Eight Bills of Entry between period September 2011 and February 2014 for the clearance of imported goods i.e. ‘CKD-For MFG of 6520 and 6540 Model Kamaz Trucks’; since the importer and supplier were related parties a case was registered with Special Valuation Branch (SVB) Custom Hou...