Valuation - substantial markup in the supply of goods - There ...
Court Overturns Demand Due to Lack of Evidence on Party Relationship Influencing Goods Valuation in Sale Conditions.
October 16, 2019
Case Laws Customs AT
Valuation - substantial markup in the supply of goods - There are no evidence of the relationship having impacted the conditions of sale or that the relationship itself had been suppressed to mislead the assessing authority. - Demand set aside.
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