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2008 (2) TMI 111 - AT - CustomsEnhancement of transaction value on basis of contemporaneous import - appellant is related to the foreign supplier & also their indenting agent – assessee have not been able to explain satisfactorily the reason for the difference in price between supply made to them & another importer – not proved that the price reduction was on genuine commercial considerations - enhancing the T.V. on basis of identical goods imported from the same supplier by the same ship, in same time appears reasonable
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