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SVB Proceedings in a “Related Party Transactions” (CVR, 2007)- Customs Loses Appeal at CESTAT New Delhi
In a major relief to an Importer, the Principal bench of CESTAT, New Delhi has Rejected the Order in Original issued by the Commissioner (Appeals), Delhi Air Customs, passing an order at the plea filed by the Importer against the OIO passed by Commissioner (Appeals), instructing the SVB division to re-determine the adjustment, if any, in the transaction value on the basis of deductive value and computed value.
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