https://www.taxtmi.com/caselaws?id=114954 The Tribunal allowed the Revenue appeal, setting aside the Order-in-Appeal and restoring the original authority's decision. The judgment emphasized the relationship between the foreign supplier and the Indian importer influencing the price of imported goods. It upheld the rejection of declared value, supported the use of secondary valuation methods, and found the adjustments made in determining the value of goods adequate. The Commissioner (Appeals) decision was criticized for lack of depth in analyzing related party transaction details. The Tribunal highlighted the importance of arms-length pricing and the influence of the supplier on the importer's pricing. en-us Mon, 31 Jan 2005 00:00:00 +0530 Tue, 22 May 2012 15:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114954 The Tribunal allowed the Revenue appeal, setting aside the Order-in-Appeal and restoring the original authority's decision. The judgment emphasized the relationship between the foreign supplier and the Indian importer influencing the price of imported goods. It upheld the rejection of declared value, supported the use of secondary valuation methods, and found the adjustments made in determining the value of goods adequate. The Commissioner (Appeals) decision was criticized for lack of depth in analyzing related party transaction details. The Tribunal highlighted the importance of arms-length pricing and the influence of the supplier on the importer's pricing. Case-Laws Customs Mon, 31 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114954