Invoice price and global quantity discounts: worldwide purchase-based pricing cannot be rejected solely for not being country-wise.

Invoice price for imported goods should not be rejected merely because a quantity discount was granted on a global purchase basis rather than country-wise. The commercial arrangement was between the contracting parties, and the price advantage reflected the buyer's worldwide purchases as a large customer of the supplier. Since the discount was linked to the overall contractual relationship and not to any country-specific segregation of purchases, the global basis of computation did not by itself make the invoice value unacceptable.

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Issues: Whether the invoice price of imported goods could be rejected merely because the quantity discount was granted on a global purchase basis and not on a country-wise basis.

Analysis: The import transaction was between the parties to the contract, and the price advantage was linked to the buyer's worldwide purchases as a large customer of the supplier. The fact that the supply extended to different countries did not make the discount unacceptable, since the commercial arrangement was between the contracting parties and not dependent on country-wise segregation of purchases.

Conclusion: The invoice price could not be rejected on the ground that the quantity discount was computed globally rather than country-wise.

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