https://www.taxtmi.com/caselaws?id=345000 Royalty payable under a separate distribution arrangement for imported pre-recorded DVDs may form part of customs assessable value only where the valuation rules are satisfied on the facts; a post-importation payment linked to later commercial exploitation cannot be added mechanically without examining its connection to the imported goods. Rejection of declared value on the basis of related-person status requires a statutory finding under the prescribed test, and mere sole distributorship or commercial restriction is insufficient by itself. The valuation order was set aside and the matter remanded for fresh consideration under the applicable customs valuation rules. en-us Tue, 24 Jan 2017 00:00:00 +0530 Wed, 05 Jul 2017 10:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345000 Royalty payable under a separate distribution arrangement for imported pre-recorded DVDs may form part of customs assessable value only where the valuation rules are satisfied on the facts; a post-importation payment linked to later commercial exploitation cannot be added mechanically without examining its connection to the imported goods. Rejection of declared value on the basis of related-person status requires a statutory finding under the prescribed test, and mere sole distributorship or commercial restriction is insufficient by itself. The valuation order was set aside and the matter remanded for fresh consideration under the applicable customs valuation rules. Case-Laws Customs Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345000