https://www.taxtmi.com/caselaws?id=784646 The dominant issue was whether the importer's expenditure on advertisement and sales promotion was includible in the assessable value under rule 10(1)(e) of the 2007 Customs Valuation Rules. The Tribunal held that statements recorded under section 108 could not be relied upon because the mandatory procedure under section 138B was not followed, and that the agreement's marketing support clause, including an initial-year discount, did not establish a condition of sale as required under rule 10(1)(e), consistent with prior Tribunal precedent. Consequently, the addition to assessable value and the resulting differential duty, interest, and penalty were set aside and the appeal was allowed with consequential relief. en-us Thu, 27 Nov 2025 00:00:00 +0530 Fri, 09 Jan 2026 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784646 The dominant issue was whether the importer's expenditure on advertisement and sales promotion was includible in the assessable value under rule 10(1)(e) of the 2007 Customs Valuation Rules. The Tribunal held that statements recorded under section 108 could not be relied upon because the mandatory procedure under section 138B was not followed, and that the agreement's marketing support clause, including an initial-year discount, did not establish a condition of sale as required under rule 10(1)(e), consistent with prior Tribunal precedent. Consequently, the addition to assessable value and the resulting differential duty, interest, and penalty were set aside and the appeal was allowed with consequential relief. Case-Laws Customs Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784646