https://www.taxtmi.com/caselaws?id=72611 The tribunal upheld the lower authorities' decision to assess the appellants' imports based on the higher price paid by other buyers, which included an 18% buying commission. The tribunal found that the invoice price paid by the appellants was not the sole consideration for the sale, as expenses on market promotion and the buying commission were integral to the assessable value of the goods. Consequently, the appeal was dismissed. en-us Mon, 03 Nov 1986 00:00:00 +0530 Fri, 20 May 2011 17:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72611 The tribunal upheld the lower authorities' decision to assess the appellants' imports based on the higher price paid by other buyers, which included an 18% buying commission. The tribunal found that the invoice price paid by the appellants was not the sole consideration for the sale, as expenses on market promotion and the buying commission were integral to the assessable value of the goods. Consequently, the appeal was dismissed. Case-Laws Customs Mon, 03 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72611