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2014 (1) TMI 530 - AT - CustomsValuation of goods - Reliability on quotation of the supplier - Held that:- value cannot be enhanced on the basis of the quotation. There is no evidence on record to show that the respondents had paid over and above the declared value of the imported goods. The trade discounts are acceptable principles in the international trade. It is not the case of Revenue that the trade discount is to suppress the value of the goods - Decided against Revenue.
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