https://www.taxtmi.com/caselaws?id=331910 A 100% subsidiary treated as a related person of the foreign supplier was held to have received, in substance, commission rather than a true discount. Because the special pricing was not available to independent buyers and reflected a related-party arrangement, the amount was includible in the declared import value under Rule 9(1)(a)(i) of the Customs Valuation Rules, 1988. The Tribunal accepted that the agreement contemplated price-list sales to others but a discounted price plus commission for the appellant, and upheld addition of the commission to the invoice value. en-us Fri, 26 Aug 2016 00:00:00 +0530 Mon, 06 Feb 2017 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331910 A 100% subsidiary treated as a related person of the foreign supplier was held to have received, in substance, commission rather than a true discount. Because the special pricing was not available to independent buyers and reflected a related-party arrangement, the amount was includible in the declared import value under Rule 9(1)(a)(i) of the Customs Valuation Rules, 1988. The Tribunal accepted that the agreement contemplated price-list sales to others but a discounted price plus commission for the appellant, and upheld addition of the commission to the invoice value. Case-Laws Customs Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331910