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2008 (9) TMI 147 - AT - CustomsValuation - allegation that importer and supplier are related person - revenue’s contention that importer should submit contemporary prices of identical goods is not correct as once it has been held that two persons are not related, it is the department who has to produce evidence of contemporary import to load the price - Loading can be done only on the basis of contemporary price evidence available with Revenue and no across the board uniform loading can be done on all products
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