https://www.taxtmi.com/caselaws?id=53946 In related-party imports, transaction value cannot be rejected unless the revenue shows that the relationship influenced the price and that the comparables used for enhancement are commercially comparable under Rule 5. Here, the price was negotiated on market conditions, while the relied-upon imports were small, sporadic direct imports by actual users and not comparable to the appellant's regular trader imports. The Tribunal held that stray comparative instances and possible personalization costs did not justify loading the assessable value, so rejection of the declared transaction value was unsustainable and assessment had to proceed on that value. en-us Wed, 30 Mar 2005 00:00:00 +0530 Fri, 10 May 2024 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53946 In related-party imports, transaction value cannot be rejected unless the revenue shows that the relationship influenced the price and that the comparables used for enhancement are commercially comparable under Rule 5. Here, the price was negotiated on market conditions, while the relied-upon imports were small, sporadic direct imports by actual users and not comparable to the appellant's regular trader imports. The Tribunal held that stray comparative instances and possible personalization costs did not justify loading the assessable value, so rejection of the declared transaction value was unsustainable and assessment had to proceed on that value. Case-Laws Customs Wed, 30 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53946