https://www.taxtmi.com/caselaws?id=270041 The Tribunal set aside an order that imposed a 22.66% loading on the transaction value of spares due to commissions received from the foreign supplier. The appellant successfully argued that there was no clear evidence establishing a relationship between them and the supplier, emphasizing the lack of mutuality of interest required under Section 14 and Customs Valuation Rules. The Tribunal ruled that the inclusion of commissions in the transaction value was unjustified, leading to the appeal being allowed. 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 The Tribunal set aside an order that imposed a 22.66% loading on the transaction value of spares due to commissions received from the foreign supplier. The appellant successfully argued that there was no clear evidence establishing a relationship between them and the supplier, emphasizing the lack of mutuality of interest required under Section 14 and Customs Valuation Rules. The Tribunal ruled that the inclusion of commissions in the transaction value was unjustified, leading to the appeal being allowed. Case-Laws Customs Tue, 15 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270041