https://www.taxtmi.com/caselaws?id=82522 The Tribunal allowed the appeal, setting aside the decision to load the value of imported goods by 5% and concluding that there was no mutuality of interest or influence on the price of goods imported by the appellants from their Swiss collaborators. The Tribunal found that the loading was arbitrary, and there was no justification for the application of certain customs valuation rules. The Tribunal also determined that provisions in the License Agreement did not amount to legal or operational control over the appellant company. en-us Thu, 04 Mar 1993 00:00:00 +0530 Tue, 05 Jul 2011 16:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82522 The Tribunal allowed the appeal, setting aside the decision to load the value of imported goods by 5% and concluding that there was no mutuality of interest or influence on the price of goods imported by the appellants from their Swiss collaborators. The Tribunal found that the loading was arbitrary, and there was no justification for the application of certain customs valuation rules. The Tribunal also determined that provisions in the License Agreement did not amount to legal or operational control over the appellant company. Case-Laws Customs Thu, 04 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82522