https://www.taxtmi.com/caselaws?id=337127 The Tribunal upheld the impugned order, emphasizing the distinct pricing dynamics between distributor imports and third-party imports. The judgment provides clarity on the legality of enhancing import values based on comparisons with unrelated third-party imports, affirming the importance of considering distributor commissions and pricing agreements in such cases. The Tribunal found that the enhancement of value by 120% solely based on higher third-party import prices was not justified, supporting the respondent's position that distributor prices should be treated separately. en-us Mon, 05 Dec 2016 00:00:00 +0530 Wed, 04 Jan 2017 08:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337127 The Tribunal upheld the impugned order, emphasizing the distinct pricing dynamics between distributor imports and third-party imports. The judgment provides clarity on the legality of enhancing import values based on comparisons with unrelated third-party imports, affirming the importance of considering distributor commissions and pricing agreements in such cases. The Tribunal found that the enhancement of value by 120% solely based on higher third-party import prices was not justified, supporting the respondent's position that distributor prices should be treated separately. Case-Laws Customs Mon, 05 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337127