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2016 (12) TMI 1365 - CESTAT NEW DELHIValuation - related party transaction - invoice value influenced by the relationship between parties or not? - Held that: - The original authority have carefully gone into the agreement between the importer and related supplier and after going through in detail other connected documents, has come to the conclusion that the invoice value of the goods imported are not influenced by that relationship. Invoice value accepted - appeal rejected - decided against Revenue.
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