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2018 (7) TMI 548 - AT - CustomsValuation of imported goods - inclusion of discount in assessable value - related party transaction - Held that:- The appellant has been appointed as the "exclusive commercial agent" - the original authority i.e., AC, SVB has considered the agreements in its entirety and has observed that the appellant is a distributor, who is handing imports at a different commercial level when compared to other Indian buyers - the appellant is also required to carry out various sales promotion activities as well as minimum order quantity and inventory levels. 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 - appeal allowed - decided in favor of appellant.
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