Post-Import Advertising Expenses not includible in assessable value for custom duty determination

Reliance Brands Luxury Fashion Private Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi)

The case of Reliance Brands Luxury Fashion Private Ltd. vs. Principal Commissioner of Customs (CESTAT Delhi) revolves around the determination of the assessable value of imported goods for customs purposes. Here’s a detailed summary of the key points discussed in the case:

1. Agreements with Foreign Suppliers: The appellant (Reliance Brands Luxury Fashion Private Ltd.) had entered into agreements with foreign suppliers, granting them the right to import p

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