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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Related person criteria define ownership, control, familial and agency links that affect customs valuation treatment.</h1> Definitions set valuation methods-transaction value, computed value and deductive value-and clarify that 'produced' covers grown, manufactured and mined goods. Comparison categories include 'identical' and 'similar' goods, requiring same-country production and typically the same producer, with exclusions where buyer-funded development work in India affects the goods. 'Place of importation' is the customs station for clearance. Persons are 'related' if they satisfy specified ownership, control, managerial, partnership, employment, familial or agency connections; legal persons and sole agents or distributors are expressly included when criteria are met.

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