https://www.taxtmi.com/caselaws?id=771749 Value loading of imported goods on the basis of alleged related-party dealings was unsustainable where the imports were from the actual overseas manufacturers and the Hong Kong entity merely issued invoices in the supply chain. The authority's reliance on borrowings, reimbursements and a transfer-pricing style analysis did not by itself show that the declared transaction value was unacceptable under the Customs Act, 1962. In the absence of evidence that the invoice price was not genuine or that the importer paid more than that price to the supplier, the burden to justify enhancement was not discharged, and the Revenue's challenge failed. en-us Thu, 29 May 2025 00:00:00 +0530 Fri, 30 May 2025 08:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771749 Value loading of imported goods on the basis of alleged related-party dealings was unsustainable where the imports were from the actual overseas manufacturers and the Hong Kong entity merely issued invoices in the supply chain. The authority's reliance on borrowings, reimbursements and a transfer-pricing style analysis did not by itself show that the declared transaction value was unacceptable under the Customs Act, 1962. In the absence of evidence that the invoice price was not genuine or that the importer paid more than that price to the supplier, the burden to justify enhancement was not discharged, and the Revenue's challenge failed. Case-Laws Customs Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771749