https://www.taxtmi.com/caselaws?id=53551 Under the Customs Valuation Rules, 1988, related-party status and dual pricing do not by themselves justify rejection of transaction value or a fresh re-determination under Rule 8 unless the department proves that the relationship influenced the price. An appellate authority cannot travel beyond the case set out in the show cause notice, and higher prices for spare parts alone are insufficient to discard the declared value of OE imports. On the stated facts, the remand for revaluation was unsustainable and valuation enhancement was not upheld. en-us Thu, 28 Oct 2004 00:00:00 +0530 Sat, 22 Jun 2024 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53551 Under the Customs Valuation Rules, 1988, related-party status and dual pricing do not by themselves justify rejection of transaction value or a fresh re-determination under Rule 8 unless the department proves that the relationship influenced the price. An appellate authority cannot travel beyond the case set out in the show cause notice, and higher prices for spare parts alone are insufficient to discard the declared value of OE imports. On the stated facts, the remand for revaluation was unsustainable and valuation enhancement was not upheld. Case-Laws Customs Thu, 28 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53551