Valuation of imported goods - Related party transaction - import ...
Valuation of Imported Goods: Importer and OMIFCO Not Related Parties, Affecting Transaction Valuation Assessment.
August 11, 2023
Case Laws Customs AT
Valuation of imported goods - Related party transaction - import of foreign base supplier namely Oman India Fertiliser Company, Oman (OMIFCO) - It is apparent that the appellant importer and the foreign base exporter cannot be the treated as related parties. - AT
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