https://www.taxtmi.com/caselaws?id=334828 Related-party import valuation can be rejected only where the revenue shows that the relationship influenced the declared price; comparable third-party procurement data here did not establish price distortion, so the enhanced value under Rule 8 was unsustainable. Royalty or technical know-how fee is includible in assessable value only if it is shown to be a condition of sale of the imported goods under Rule 9(1)(c); no such nexus was demonstrated, so the proposed addition failed. The valuation enhancement was therefore set aside. en-us Tue, 04 Oct 2016 00:00:00 +0530 Fri, 02 Dec 2016 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334828 Related-party import valuation can be rejected only where the revenue shows that the relationship influenced the declared price; comparable third-party procurement data here did not establish price distortion, so the enhanced value under Rule 8 was unsustainable. Royalty or technical know-how fee is includible in assessable value only if it is shown to be a condition of sale of the imported goods under Rule 9(1)(c); no such nexus was demonstrated, so the proposed addition failed. The valuation enhancement was therefore set aside. Case-Laws Customs Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334828