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2017 (1) TMI 1 - AT - CustomsValuation - transaction value - related party transaction - Held that: - After going through the record of the case including the orders passed by both the authorities below, we are convinced that the order passed by the original authority merits no interference, in the light of the distributor agreement between the respondent and the foreign supplier. In any case the original authority has provided sufficient safety measures in his order to secure interest of the Revenue. Accordingly, we find no reasons to interfere with the impugned order - transaction value accepted - appeal rejected - decided against Revenue.
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