Customs valuation discount claim failed where only a standard turnover discount was proved, not a general trade discount.

Higher import price discount was rejected for customs valuation because the invoice showed no discount beyond the stated price and the evidence established only a maximum 3% turnover discount for qualifying orders. Correspondence did not prove a broader, generally available discount policy applicable to importers in India; it only indicated bulk shipment pricing under the supplier's standard terms. The claimed additional reduction was therefore treated as transaction-specific rather than a general trade discount, and the lower authorities' valuation was upheld.

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Issues: Whether the higher discount claimed on the import price of the goods could be accepted for customs valuation, or whether only the standard turnover discount was allowable.

Analysis: The invoice did not refer to any trade discount beyond the stated price. The material produced showed only a maximum turnover discount of 3% for orders above the specified value, and did not establish a higher slab of discount based on quantity or value. The additional correspondence did not prove that the prices charged were part of a generally available discount policy to all importers in India; it only indicated that the quoted prices were for bulk shipments under the supplier's standard terms. On that basis, the higher discount was treated as special to the transaction and not as a general trade discount.

Conclusion: The higher discount was not allowable for valuation purposes, and the valuation adopted by the lower authorities was upheld.

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