https://www.taxtmi.com/caselaws?id=50773 The customs valuation dispute concerned whether the declared invoice value of sunglasses could be rejected on the basis of an alleged relationship between the importer and foreign entities. The Customs Valuation Rules required proof of a legally relevant relationship and evidence that it influenced price; a mere commercial link was insufficient. On the facts, the goods were supplied through an unrelated Hong Kong intermediary, and the material did not show any relationship with the importer or any extra consideration beyond the invoice price. The departmental statement did not establish underinvoicing, and the invoices were not proved fabricated with sufficient certainty. The declared value was therefore not liable to rejection, and enhancement of assessable value was unsustainable. en-us Fri, 02 Feb 2001 00:00:00 +0530 Tue, 14 Dec 2021 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50773 The customs valuation dispute concerned whether the declared invoice value of sunglasses could be rejected on the basis of an alleged relationship between the importer and foreign entities. The Customs Valuation Rules required proof of a legally relevant relationship and evidence that it influenced price; a mere commercial link was insufficient. On the facts, the goods were supplied through an unrelated Hong Kong intermediary, and the material did not show any relationship with the importer or any extra consideration beyond the invoice price. The departmental statement did not establish underinvoicing, and the invoices were not proved fabricated with sufficient certainty. The declared value was therefore not liable to rejection, and enhancement of assessable value was unsustainable. Case-Laws Customs Fri, 02 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50773