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1. Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

2. Transaction value - Valuation (Customs) - Special or abnormal discount to the related buyers which were in excess of 3% discount - The Appellate Tribunal observed that...

3. Valuation - rejection of transaction value - although the supplier and the respondent were ‘related persons’ for the purpose of Customs Valuation Rules but the...

4. Valuation - undervaluation - “Polo” and “Vento” models of their car - related party transaction - interconnected undertakings - Mutuality of Interest - It is found that...

5. Valuation - determination of transaction value - related person - even though buyer and seller are related it is established by the SVB order that the price has not...

6. Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

7. Valuation of goods - Rejection of transaction value - Revenue has failed to prove otherwise apart from import of spare parts the value of the imported goods has been...

8. Valuation of imported goods - related party transaction - the relationship has not influenced the transaction value under the Customs Valuation Rules - It is trite that...

9. Valuation of imported goods - Related person - Merely because there were transfer of funds in India amongst three importers will not make them related persons in terms...

10. Valuation of imported goods - related party transaction - the relationship did not influence the price - Rule 3(3)(a) & 3(3)(b) provide different means of establishing...

11. Valuation of imported goods - Higher values available on contemporaneous imports NIDB/DGOV data on similar good - The valuation of similar goods depends on factors such...

12. Valuation - related party transaction - The transaction of ₹ 5 lakhs as loan on payment of interest cannot be the reason for holding partnership and private...

13. Valuation of goods - related party - inter-connected undertakings - They are inter-connected undertakings and hence are related in terms of Clause (i) of Explanation to...

14. Valuation - Related party transaction - Revenue appears to have made out a prima facie case for rejecting the declared value on the ground that such value was...

15. Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of...