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Customs - Highlights / Catch Notes

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Valuation of imported goods - Related party transaction - import ...

Case Laws     Customs

August 11, 2023

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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