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2008 (8) TMI 197 - AT - CustomsCustom valuation - related persons – enhancement of value of components imported for mfg. of car – burden on revenue to prove that relationship has influenced the price has not been discharged – moreover, decision of tribunal of setting aside the enhancement of value of components imported from same supplier in several cases, has also attained finality – further, payment of license fee is not a condition of sale of imported goods hence, it is not includible in value - value cannot enhanced
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