https://www.taxtmi.com/caselaws?id=786882 Payments made to an Indian agent or distributor of a foreign supplier are includible in the assessable value of imported goods where they are not shown to be for independent services and are directly linked to the sale as a condition of sale. The customs valuation scheme, including the deemed price and valuation rules, therefore applies to bring such payments into assessable value, with customs duty and interest sustained. On penalty, the existence of a bona fide interpretative dispute justified interference only to a limited extent, so the penalty was moderated rather than deleted. en-us Wed, 04 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786882 Payments made to an Indian agent or distributor of a foreign supplier are includible in the assessable value of imported goods where they are not shown to be for independent services and are directly linked to the sale as a condition of sale. The customs valuation scheme, including the deemed price and valuation rules, therefore applies to bring such payments into assessable value, with customs duty and interest sustained. On penalty, the existence of a bona fide interpretative dispute justified interference only to a limited extent, so the penalty was moderated rather than deleted. Case-Laws Customs Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786882