Assessable Value to include Advertising & Marketing Costs, if relatable to Imported Goods

Volvo Auto India Private Limited  Vs Commissioner of Customs (CESTAT Delhi) Conclusion: Assessee was a distributor and was in the business of selling the cars which necessarily required them to deal with imports, pay taxes, promote sales, advertise, etc. These, could not be termed as expenses incurred on behalf of the foreign supplier although the foreign supplier would also indirectly benefit if assessee’s business improved. The foreign supplier was also independently selling the goods (cars) to embassies, etc. and there was nothing on record to show that assessee had incurred any expe...