TITLE	Supreme Court Decision 2015Du49320 Decided April 7, 2017 ¡¼Revocation of Customs Duty Assessment, etc.¡½ [full Text]
Summary
Method of valuation of imported products for customs purposes Method of determining whether the importer is either an independent seller vis-?-vis local buyers or a mere sales agent of the exporter In the case where, notwithstanding those features distinct from an ordinary arm¡¯s-length transaction ¡ª for instance, as the exporter¡¯s local subsidiary, the importer follows the parent company¡¯s orders or shares with it economic risks attendant on the imported products in the course of importation and supply ¡ª such features do not exceed the bounds of transactional protocols ordinarily followed between the parent and subsidiary companies under prevailing trade norms, whether the subsidiary may be conclusively deemed a mere sales agent in disregard of the contractual content between the relevant parties (negative)

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