Customs Authority Misjudged 55% Price Difference in Imported Goods Valuation, Failing to Investigate Sales Promotion Agreements' Impact.

Valuation of goods - import from the group companies is covered under Sales Promotion Agreements. - adjudicating authority simply considered the difference in price, which he states wrongly to be 55%, without examining the reasons for the price difference in proper prospective. - No demand - AT .....

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