https://www.taxtmi.com/caselaws?id=83016 Commission or brokerage may be added to the value of imported goods only where the buyer rendered a service in relation to the import, incurred the cost of that service, and the amount was not already included in the price actually paid or payable. On the facts discussed, the order accepted a principal-to-principal import arrangement and no undeclared monetary flow-back, but failed to examine whether the buyer provided any such service, what cost was incurred, or whether the alleged commission lay outside the invoiced price. The order was therefore treated as lacking reasoned findings on the material objections, and the valuation enhancement was set aside with remand for fresh adjudication. en-us Mon, 22 Nov 1993 00:00:00 +0530 Fri, 08 Jul 2011 18:52:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83016 Commission or brokerage may be added to the value of imported goods only where the buyer rendered a service in relation to the import, incurred the cost of that service, and the amount was not already included in the price actually paid or payable. On the facts discussed, the order accepted a principal-to-principal import arrangement and no undeclared monetary flow-back, but failed to examine whether the buyer provided any such service, what cost was incurred, or whether the alleged commission lay outside the invoiced price. The order was therefore treated as lacking reasoned findings on the material objections, and the valuation enhancement was set aside with remand for fresh adjudication. Case-Laws Customs Mon, 22 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83016