https://www.taxtmi.com/caselaws?id=327207 Declared import value could not be rejected or enhanced merely because the importer was entitled to commission. Contemporaneous import invoices and comparable supplies supported the transaction value, and the revenue failed to dislodge the finding that no material showed the declared price was not genuine. An agency arrangement alone did not prove mutuality of interest or establish a relationship affecting price. In the absence of proof that the relationship influenced valuation or that the commission was additional consideration flowing back to the importer, loading the commission amount was unsustainable and the declared assessable value was upheld. en-us Fri, 18 Mar 2016 00:00:00 +0530 Thu, 10 Nov 2016 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327207 Declared import value could not be rejected or enhanced merely because the importer was entitled to commission. Contemporaneous import invoices and comparable supplies supported the transaction value, and the revenue failed to dislodge the finding that no material showed the declared price was not genuine. An agency arrangement alone did not prove mutuality of interest or establish a relationship affecting price. In the absence of proof that the relationship influenced valuation or that the commission was additional consideration flowing back to the importer, loading the commission amount was unsustainable and the declared assessable value was upheld. Case-Laws Customs Fri, 18 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327207