https://www.taxtmi.com/caselaws?id=107367 A sole distributorship, by itself, does not make an importer a related person under Rule 2(2)(vi) and Explanation II of the Customs Valuation Rules, 1998. The statutory conditions for related-party treatment must be affirmatively established on the basis of material on record before the declared transaction value can be rejected. On the facts noted, no such material was shown, so rejection of transaction value on that ground was unjustified and the appellate order in favour of the importer was upheld. en-us Thu, 27 Feb 2003 00:00:00 +0530 Wed, 21 Mar 2012 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107367 A sole distributorship, by itself, does not make an importer a related person under Rule 2(2)(vi) and Explanation II of the Customs Valuation Rules, 1998. The statutory conditions for related-party treatment must be affirmatively established on the basis of material on record before the declared transaction value can be rejected. On the facts noted, no such material was shown, so rejection of transaction value on that ground was unjustified and the appellate order in favour of the importer was upheld. Case-Laws Customs Thu, 27 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107367