2026-VIL-1188-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Inclusion of Royalty Payment paid to related supplier on net sales value – Demand of differential customs duties by addition of royalty payment - Appellant, an importer of raw materials from related foreign supplier, had declared transaction value of imported goods which was accepted by customs authority through multiple orders-in-original. Subsequently, a show cause notice was issued proposing to add royalty payment to the transaction value of imported raw materials for a thirteen-year period from 2001 to 2013, demanding differential duty with interest and penalty, which was confirmed by the adjudicating authority - Whether the demand of differential customs duties by addition of royalty payment to the value of imported raw materials is justified – HELD - The issue regarding demand of differential duty by adding royalty has been considered, analysed and laid to rest by the demand in its earlier final order. The royalty payment is not entirely related to import of raw materials as there exists no condition of sale attached to the import of raw materials under the technology assistance agreement. The payment of royalty is linked to sale of manufactured goods using the brand name rather than being a pre-condition for import of goods - The Revenue has not demonstrated that there was any factual changes nor any new document has been referred to in the impugned order nor has the Revenue established that there was a change in law – The impugned order is set aside and the appeal is allowed
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