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2011 (5) TMI 83 - AT - CustomsDemand - Transaction value - Rule 5 of Customs Valuation Rules, 1988 - the contracted price was the price prevalent in the international market at the time of entering into the arrangement or there was fluctuation in the international price of the imported goods - In the absence of any evidence to show any flow back of money from the importers to their supplier, the rejection of the invoice price, which is duly supported by the purchase order and the sales confirmation, cannot be upheld on the sole ground that the appellant has not been able to substantiate their plea that the said commodity s price is open to fluctuations - Appeals are allowed
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