https://www.taxtmi.com/caselaws?id=438444 The Tribunal upheld the loading of the transaction value by 24.40% due to the relationship between the appellant and the foreign supplier influencing the declared value. The Adjudicating Authority followed the mandated sequential method for determining value and concluded that the declared value was not at arm's length. The appeal was rejected, affirming the loading of the transaction value. en-us Tue, 30 May 2023 00:00:00 +0530 Thu, 01 Jun 2023 08:06:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438444 The Tribunal upheld the loading of the transaction value by 24.40% due to the relationship between the appellant and the foreign supplier influencing the declared value. The Adjudicating Authority followed the mandated sequential method for determining value and concluded that the declared value was not at arm's length. The appeal was rejected, affirming the loading of the transaction value. Case-Laws Customs Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438444