https://www.taxtmi.com/caselaws?id=53562 The Tribunal set aside the Commissioner's decision to add 10% to the invoice value of imported goods between related parties for assessment, ruling that the technical services agreement primarily covered manufacturing assistance and sourcing raw materials, not pricing. The Tribunal found the transaction value represented a commercial price, granting relief to the appellant. en-us Mon, 20 Dec 2004 00:00:00 +0530 Wed, 13 Oct 2010 18:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53562 The Tribunal set aside the Commissioner's decision to add 10% to the invoice value of imported goods between related parties for assessment, ruling that the technical services agreement primarily covered manufacturing assistance and sourcing raw materials, not pricing. The Tribunal found the transaction value represented a commercial price, granting relief to the appellant. Case-Laws Customs Mon, 20 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53562