https://www.taxtmi.com/caselaws?id=118981 In imports from a related person, transaction value must be accepted unless the relationship is shown to have influenced the sale price. The materials showing purchase price, resale price and the commercial basis of the transactions required proper examination before rejecting declared value. Valuation could not be enhanced by applying average price differentials from other transactions because that method was not authorised under the valuation rules. The impugned valuation order was therefore held unsustainable, and the matter was remanded for fresh consideration on merits. en-us Wed, 21 Dec 2005 00:00:00 +0530 Sat, 07 Jul 2012 12:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118981 In imports from a related person, transaction value must be accepted unless the relationship is shown to have influenced the sale price. The materials showing purchase price, resale price and the commercial basis of the transactions required proper examination before rejecting declared value. Valuation could not be enhanced by applying average price differentials from other transactions because that method was not authorised under the valuation rules. The impugned valuation order was therefore held unsustainable, and the matter was remanded for fresh consideration on merits. Case-Laws Customs Wed, 21 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118981