https://www.taxtmi.com/caselaws?id=345108 Undisclosed related-party payments and agreements affecting import valuation could be examined in a later Special Valuation Branch review because the earlier appellate order only set aside the 20% loading and did not disturb the remaining valuation findings. Since the technical know-how and technical assistance/engineering fees were found to relate to the imported goods and the joint-venture supply arrangement, they were held addable to assessable value under the valuation rules. The failure to disclose those material facts in the original valuation inquiry justified the demand based on suppression. The valuation additions and consequential demand were therefore sustained. en-us Wed, 05 Jul 2017 00:00:00 +0530 Sat, 08 Jul 2017 07:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345108 Undisclosed related-party payments and agreements affecting import valuation could be examined in a later Special Valuation Branch review because the earlier appellate order only set aside the 20% loading and did not disturb the remaining valuation findings. Since the technical know-how and technical assistance/engineering fees were found to relate to the imported goods and the joint-venture supply arrangement, they were held addable to assessable value under the valuation rules. The failure to disclose those material facts in the original valuation inquiry justified the demand based on suppression. The valuation additions and consequential demand were therefore sustained. Case-Laws Customs Wed, 05 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345108