https://www.taxtmi.com/caselaws?id=52046 Declared import value cannot be rejected merely because identical goods were imported at higher prices by third parties where the import arrangements are not genuinely comparable. Direct purchases from the manufacturer for own stock and sale differed from third-party imports routed through an authorised foreign dealer. In the absence of evidence that the invoice price was not the actual transaction value, or that extra consideration, mutuality of interest, or impermissible flow back existed, disclosed commission arrangements did not justify enhancement. Rule 5 comparables could not be applied, and the declared value remained consistent with the Customs Act transaction-value standard. en-us Fri, 19 Sep 2003 00:00:00 +0530 Thu, 30 Sep 2010 13:37:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52046 Declared import value cannot be rejected merely because identical goods were imported at higher prices by third parties where the import arrangements are not genuinely comparable. Direct purchases from the manufacturer for own stock and sale differed from third-party imports routed through an authorised foreign dealer. In the absence of evidence that the invoice price was not the actual transaction value, or that extra consideration, mutuality of interest, or impermissible flow back existed, disclosed commission arrangements did not justify enhancement. Rule 5 comparables could not be applied, and the declared value remained consistent with the Customs Act transaction-value standard. Case-Laws Customs Fri, 19 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52046