https://www.taxtmi.com/caselaws?id=337886 Imported goods between related entities under the Customs Valuation Rules, 1988 required the adjudicating authority to record findings on the conditions in Rule 4(3)(a) and Rule 4(3)(b) before accepting the declared transaction value. Because the original order did not examine those requirements, referred only to broad assertions, and omitted consideration of the agreement clauses and other material showing whether the relationship influenced price, it was not a speaking order on valuation. The matter was therefore remanded to the original authority for fresh decision after examining all relevant facts. en-us Tue, 27 Dec 2016 00:00:00 +0530 Fri, 20 Jan 2017 07:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337886 Imported goods between related entities under the Customs Valuation Rules, 1988 required the adjudicating authority to record findings on the conditions in Rule 4(3)(a) and Rule 4(3)(b) before accepting the declared transaction value. Because the original order did not examine those requirements, referred only to broad assertions, and omitted consideration of the agreement clauses and other material showing whether the relationship influenced price, it was not a speaking order on valuation. The matter was therefore remanded to the original authority for fresh decision after examining all relevant facts. Case-Laws Customs Tue, 27 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337886