2015 (2) TMI 222

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..... V. Shantha Ram, Advocate ORDER Per D.N. Panda Revenue has come in appeal against the order of the learned Commissioner (Appeals) who held that allowing discount @ 25% to 43% to the appellant on the import is permissible to determine the transaction value keeping in par with the discounts given to unrelated parties by the exporter in the course of import. The authority has also recorded that in .....

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