https://www.taxtmi.com/caselaws?id=785426 Transaction valuation between related persons requires examination of whether the relationship influenced price; the importer bears the burden to demonstrate the declared value closely approximates ordinary selling price using contemporaneous import comparisons, and must satisfy the authority on the basis of material on record. A declared invoice showing discounts that eliminate profit suggests relationship influence and may be rejected. The legal requirement that the importer prove value allocation is emphasised, distinguishing precedents placing burden on the department and affirming acceptance only where objective satisfaction of non-influence exists. en-us Wed, 21 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785426 Transaction valuation between related persons requires examination of whether the relationship influenced price; the importer bears the burden to demonstrate the declared value closely approximates ordinary selling price using contemporaneous import comparisons, and must satisfy the authority on the basis of material on record. A declared invoice showing discounts that eliminate profit suggests relationship influence and may be rejected. The legal requirement that the importer prove value allocation is emphasised, distinguishing precedents placing burden on the department and affirming acceptance only where objective satisfaction of non-influence exists. Case-Laws Customs Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785426