Higher discount justified if Goods imports in Bulk & maintain inventory by incurring Additional Cost

Lutron GL Sales & Services Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) The issue under consideration is whether the percentage of enhancement to the transaction value ordered by the Deputy Commissioner of Customs is justified in law? In the present case, the appellant M/s Lutron GL Sales & Services Pvt. Limited imports lighting control systems from their parent company, “related party”, M/s Lutron Electronics Co., Inc. USA. These products include sensors and dimmers, processors, controllers, radiofrequency, transmitters, interfaces, shades, etc. which are used for convenien...