https://www.taxtmi.com/caselaws?id=111848 Transaction value under the Customs Valuation Rules may be rejected where the sale price is conditional and the related consideration cannot be separately determined. Here, the special discount claimed by original equipment manufacturers was available only if the goods were used by such manufacturers, so the price depended on a condition affecting valuation. On that basis, the declared transaction value was not acceptable and the discount was added to the assessable value. The customs valuation adopted by the authorities was upheld, with the issue decided against the assessee and in favour of the Revenue. en-us Wed, 09 Jun 2004 00:00:00 +0530 Wed, 25 Apr 2012 15:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111848 Transaction value under the Customs Valuation Rules may be rejected where the sale price is conditional and the related consideration cannot be separately determined. Here, the special discount claimed by original equipment manufacturers was available only if the goods were used by such manufacturers, so the price depended on a condition affecting valuation. On that basis, the declared transaction value was not acceptable and the discount was added to the assessable value. The customs valuation adopted by the authorities was upheld, with the issue decided against the assessee and in favour of the Revenue. Case-Laws Customs Wed, 09 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111848