Whether the adjudicating authority entitled to load royalty/licence fee payment on to the price of the imported goods, viz, the shuttle(s) by taking its peak price?

WEP Peripherals Ltd. Vs Commissioner of Customs, Chennai (Supreme Court of India)– The only question which arises for determination in this civil appeal is whether the adjudicating authority was entitled to load the royalty/ licence fee payment on to the price of the imported goods, viz, the shuttle(s) by taking its peak price. In the present case, the importer/ buyer used to negotiate with the foreign supplier on quarterly basis. During the period under consideration, the importer received an order for bulk supply. Therefore, there was lowering of price. This factor was not at all consi...