https://www.taxtmi.com/caselaws?id=76803 In related-party customs sales, the declared transaction value may be accepted where there is no reliable material showing that the relationship influenced price; here, the record did not justify rejection of the declared value, so valuation had to proceed on that basis. Royalty or licence fee can be added to the assessable value of imported components only if the payment is linked to the imported goods in the manner required by the valuation rules, including where resale proceeds accrue to the seller; here, the royalty related to finished products and no qualifying accrual was shown, so no loading was permitted. The valuation order was set aside and assessment was directed on the declared value. en-us Wed, 03 Mar 2010 00:00:00 +0530 Tue, 20 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76803 In related-party customs sales, the declared transaction value may be accepted where there is no reliable material showing that the relationship influenced price; here, the record did not justify rejection of the declared value, so valuation had to proceed on that basis. Royalty or licence fee can be added to the assessable value of imported components only if the payment is linked to the imported goods in the manner required by the valuation rules, including where resale proceeds accrue to the seller; here, the royalty related to finished products and no qualifying accrual was shown, so no loading was permitted. The valuation order was set aside and assessment was directed on the declared value. Case-Laws Customs Wed, 03 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76803