https://www.taxtmi.com/caselaws?id=270041 Commission received for services connected with third-party imports was held not to form part of the transaction value of the importer's own spares. The record did not establish that the importer and foreign supplier were related persons or that there was mutuality of interest or a legally relevant flow-back justifying value loading. As the commission was attributable to services rendered in India for goods supplied to third parties, the declared value could not be rejected on that basis. The 22.66% loading was therefore unsustainable, and the impugned order was set aside. en-us Tue, 15 Dec 2015 00:00:00 +0530 Thu, 09 Feb 2017 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270041 Commission received for services connected with third-party imports was held not to form part of the transaction value of the importer's own spares. The record did not establish that the importer and foreign supplier were related persons or that there was mutuality of interest or a legally relevant flow-back justifying value loading. As the commission was attributable to services rendered in India for goods supplied to third parties, the declared value could not be rejected on that basis. The 22.66% loading was therefore unsustainable, and the impugned order was set aside. Case-Laws Customs Tue, 15 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270041