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1983 (8) TMI 293 - AT - CustomsExtract: .......r Rule 8; (ii) on the weight of evidence, there can be no doubt that the Appellant and OAK are mutually interested in the business of each other in the sense that they promote each other’s business. 28. Accordingly, if in a best judgment assessment, the invoice price is loaded as proposed by my learned brethren, I see no objection to it.
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