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CAAR Refers Related-Party Import Valuation Issue to SVB Due to Proposed Pricing Changes
Case Law Details
- Case Name
- In re Adama India Private Limited (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- CAAR
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In re Adama India Private Limited (CAAR Mumbai)
The Customs Authority for Advance Rulings (CAAR), Mumbai, considered an application filed by the applicant under Section 28H of the Customs Act, 1962 seeking an advance ruling on the valuation of products imported from related parties outside India under a proposed intercompany pricing methodology aligned with its transfer pricing policy. The applicant sought rulings on three issues: (i) whether the proposed methodology incorporating periodical adjustments was acceptable as the transaction value under Section 14 of the Customs A...
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