https://www.taxtmi.com/caselaws?id=202161 The Tribunal upheld the decision to include payments made to a third party in the assessable value of imported spares, as the payments were deemed a condition of sale under Rule 9(1)(e) of the Customs Valuation Rules. Despite the appellant's argument that the payments were unrelated to the imported goods, the Tribunal found that the payments to the third party were mandatory for importing the spares and were part of the agreement between the American supplier and the third party. Consequently, the appeal was rejected, and the inclusion of the payments in the assessable value was upheld. en-us Tue, 20 Apr 2010 00:00:00 +0530 Mon, 28 Feb 2011 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202161 The Tribunal upheld the decision to include payments made to a third party in the assessable value of imported spares, as the payments were deemed a condition of sale under Rule 9(1)(e) of the Customs Valuation Rules. Despite the appellant's argument that the payments were unrelated to the imported goods, the Tribunal found that the payments to the third party were mandatory for importing the spares and were part of the agreement between the American supplier and the third party. Consequently, the appeal was rejected, and the inclusion of the payments in the assessable value was upheld. Case-Laws Customs Tue, 20 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202161