https://www.taxtmi.com/caselaws?id=337387 Restrictive clauses in a non-exclusive distributorship and import arrangement, by themselves, do not establish related-person status for customs valuation. Where the declared import price matches the supplier's published price list and there is no other proof of the relationship required under Rule 2(2) of the Customs Valuation Rules, 1988, enhancement of assessable value is unsustainable. The stated principle is that ordinary commercial restraints in a supply contract are not enough to bring the parties within the related-person test; the valuation must rest on evidence showing the requisite relationship and its impact on price. en-us Tue, 29 Nov 2016 00:00:00 +0530 Tue, 22 Aug 2017 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337387 Restrictive clauses in a non-exclusive distributorship and import arrangement, by themselves, do not establish related-person status for customs valuation. Where the declared import price matches the supplier's published price list and there is no other proof of the relationship required under Rule 2(2) of the Customs Valuation Rules, 1988, enhancement of assessable value is unsustainable. The stated principle is that ordinary commercial restraints in a supply contract are not enough to bring the parties within the related-person test; the valuation must rest on evidence showing the requisite relationship and its impact on price. Case-Laws Customs Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337387