https://www.taxtmi.com/caselaws?id=267636 The Tribunal upheld the impugned order, confirming that the appellants and the suppliers are related persons under Rule 2(2)(vi) of Customs Valuation Rules. The rejection of discounts and loading of invoice prices based on the 2002 price list was upheld. Additionally, lump sum fees and royalty payments were deemed includible in the value of imported goods. The re-determination of the value of past imports based on the 2002 price list was deemed valid. The appeal was rejected, and the impugned order was upheld, appreciating the detailed analysis by the authorities. en-us Fri, 16 Oct 2015 00:00:00 +0530 Wed, 16 Nov 2016 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267636 The Tribunal upheld the impugned order, confirming that the appellants and the suppliers are related persons under Rule 2(2)(vi) of Customs Valuation Rules. The rejection of discounts and loading of invoice prices based on the 2002 price list was upheld. Additionally, lump sum fees and royalty payments were deemed includible in the value of imported goods. The re-determination of the value of past imports based on the 2002 price list was deemed valid. The appeal was rejected, and the impugned order was upheld, appreciating the detailed analysis by the authorities. Case-Laws Customs Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267636