https://www.taxtmi.com/caselaws?id=1276 The Tribunal found that the relationship between the importer and supplier alone is not sufficient to reject the transaction value unless it is proven to influence the price. The absence of evidence showing such influence rendered the inter-company price list accurate. Additionally, royalty and technical know-how fees to the parent holding company were deemed irrelevant to the assessable value. The Tribunal set aside the order, allowing the appeal and providing relief to the appellant. en-us Mon, 23 Oct 2006 00:00:00 +0530 Mon, 14 Apr 2008 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1276 The Tribunal found that the relationship between the importer and supplier alone is not sufficient to reject the transaction value unless it is proven to influence the price. The absence of evidence showing such influence rendered the inter-company price list accurate. Additionally, royalty and technical know-how fees to the parent holding company were deemed irrelevant to the assessable value. The Tribunal set aside the order, allowing the appeal and providing relief to the appellant. Case-Laws Customs Mon, 23 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1276