https://www.taxtmi.com/caselaws?id=208383 Related-party imports of software cannot have their declared transaction value rejected merely because it is lower than a retail list price or reflects sales at a different commercial level; the relationship between buyer and seller matters only if it is shown to have influenced the price. The declared value was therefore accepted. Corporate Service Charges paid to the foreign supplier were not includible in assessable value on the material before the authorities, because there was no concrete evidence that the import price had been depressed or that value had been shifted into the service charges. The valuation adopted below was set aside and consequential relief followed. en-us Tue, 22 Feb 2011 00:00:00 +0530 Sat, 14 Jan 2012 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208383 Related-party imports of software cannot have their declared transaction value rejected merely because it is lower than a retail list price or reflects sales at a different commercial level; the relationship between buyer and seller matters only if it is shown to have influenced the price. The declared value was therefore accepted. Corporate Service Charges paid to the foreign supplier were not includible in assessable value on the material before the authorities, because there was no concrete evidence that the import price had been depressed or that value had been shifted into the service charges. The valuation adopted below was set aside and consequential relief followed. Case-Laws Customs Tue, 22 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208383