https://www.taxtmi.com/caselaws?id=178563 Shared global advertising expenses paid to an overseas group company were held not to form part of the customs assessable value of imported goods under the valuation rule invoked. The allocation was based on global sales turnover, and the record did not show any documentary nexus between the imports and the advertising spend. As the payment was for a group-wide campaign and was not established as a condition of sale of the imported goods, it could not be treated as an additional element of import price. The department's valuation enhancement was therefore unsustainable, and consequential relief followed. en-us Thu, 04 Apr 2013 00:00:00 +0530 Mon, 08 Feb 2016 17:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178563 Shared global advertising expenses paid to an overseas group company were held not to form part of the customs assessable value of imported goods under the valuation rule invoked. The allocation was based on global sales turnover, and the record did not show any documentary nexus between the imports and the advertising spend. As the payment was for a group-wide campaign and was not established as a condition of sale of the imported goods, it could not be treated as an additional element of import price. The department's valuation enhancement was therefore unsustainable, and consequential relief followed. Case-Laws Customs Thu, 04 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178563