https://www.taxtmi.com/caselaws?id=247480 Imports from a related supplier could not have their declared invoice price accepted as transaction value unless the circumstances of sale showed that the relationship did not influence the price. The importer's price lists were limited to its own subsidiaries and did not demonstrate prices available to unrelated buyers, so matching internal price lists was insufficient to establish acceptable transaction value. The customs valuation analysis was also incomplete because the deductive value and computed value methods were not examined on a proper data-based footing under the valuation rules. The valuation findings were set aside and the matter was remanded for fresh adjudication under the relevant customs valuation framework. en-us Fri, 25 Oct 2013 00:00:00 +0530 Tue, 13 May 2014 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247480 Imports from a related supplier could not have their declared invoice price accepted as transaction value unless the circumstances of sale showed that the relationship did not influence the price. The importer's price lists were limited to its own subsidiaries and did not demonstrate prices available to unrelated buyers, so matching internal price lists was insufficient to establish acceptable transaction value. The customs valuation analysis was also incomplete because the deductive value and computed value methods were not examined on a proper data-based footing under the valuation rules. The valuation findings were set aside and the matter was remanded for fresh adjudication under the relevant customs valuation framework. Case-Laws Customs Fri, 25 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247480