https://www.taxtmi.com/caselaws?id=90130 Related-party status does not by itself justify rejection of declared customs transaction value; the decisive question is whether the relationship influenced price, and absent evidence of mutuality of interest or flow-back, the declared value may stand. Higher prices from small, unrelated imports cannot be used to benchmark large-volume stock-and-sale imports without adjusting for commercial and quantity differences, and a discount linked to the importer's own selling obligations is not commission or brokerage. A later valuation challenge is not barred merely because an earlier SVB circular was accepted where the subsequent order rests on different facts and a revised shareholding structure. en-us Fri, 10 Jul 1998 00:00:00 +0530 Mon, 03 Oct 2011 16:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90130 Related-party status does not by itself justify rejection of declared customs transaction value; the decisive question is whether the relationship influenced price, and absent evidence of mutuality of interest or flow-back, the declared value may stand. Higher prices from small, unrelated imports cannot be used to benchmark large-volume stock-and-sale imports without adjusting for commercial and quantity differences, and a discount linked to the importer's own selling obligations is not commission or brokerage. A later valuation challenge is not barred merely because an earlier SVB circular was accepted where the subsequent order rests on different facts and a revised shareholding structure. Case-Laws Customs Fri, 10 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90130