https://www.taxtmi.com/caselaws?id=118201 Declared transaction value for imported software could not be rejected merely because the importer and foreign supplier were treated as related. The Tribunal found that the importer acted as a sub-distributor and indenting agent, that the supplier dealt with multiple intermediaries, and that customers could place orders directly through different channels. On those facts, there was no evidence of mutuality of interest or of any influence on price, and the statutory conditions for rejecting the declared value were not met. The enhancement of assessable value was therefore held to be unjustified and relief followed. en-us Tue, 18 Apr 2006 00:00:00 +0530 Fri, 29 Jun 2012 11:49:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118201 Declared transaction value for imported software could not be rejected merely because the importer and foreign supplier were treated as related. The Tribunal found that the importer acted as a sub-distributor and indenting agent, that the supplier dealt with multiple intermediaries, and that customers could place orders directly through different channels. On those facts, there was no evidence of mutuality of interest or of any influence on price, and the statutory conditions for rejecting the declared value were not met. The enhancement of assessable value was therefore held to be unjustified and relief followed. Case-Laws Customs Tue, 18 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118201