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2024 (2) TMI 742 - SCH - CustomsValuation of imported goods - inclusion of discount in assessable value - related party transaction - it was held by CESTAT that In the light of the status of the appellant as "exclusive commercial agent", the 25% discount enjoyed by them is reasonable and the same cannot be termed as abnormal discount - HELD THAT:- There are no requirement to interfere with the impugned judgment and order passed by the High Court. Hence, the Civil Appeal is dismissed.
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