https://www.taxtmi.com/article/detailed?id=16523 Related party imports under Indian customs law are assessed primarily on transaction value, but relatedness between buyer and seller requires scrutiny to determine whether the relationship has influenced price. The Customs Valuation Rules do not automatically reject declared value because the parties are related; the importer must show arm's length pricing and supporting evidence. Where royalty, licence fee or other valuation-sensitive payments are involved, Customs may refer the matter to the Special Valuation Branch, and any rejection of transaction value must follow reasoned examination and the prescribed sequence of alternative valuation methods. en-us Fri, 29 May 2026 09:00:19 +0530 Fri, 29 May 2026 09:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16523 Related party imports under Indian customs law are assessed primarily on transaction value, but relatedness between buyer and seller requires scrutiny to determine whether the relationship has influenced price. The Customs Valuation Rules do not automatically reject declared value because the parties are related; the importer must show arm's length pricing and supporting evidence. Where royalty, licence fee or other valuation-sensitive payments are involved, Customs may refer the matter to the Special Valuation Branch, and any rejection of transaction value must follow reasoned examination and the prescribed sequence of alternative valuation methods. Articles Customs - Import - Export - SEZ Fri, 29 May 2026 09:00:19 +0530 https://www.taxtmi.com/article/detailed?id=16523