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<h1>Importer's Pre-Import Price Reduction Validated by CESTAT Mumbai</h1> The Appellate Tribunal CESTAT, Mumbai ruled in favor of the importer regarding the transaction value of imported goods, which was revised before the goods ... Valuation The Appellate Tribunal CESTAT, Mumbai ruled in favor of the importer regarding the transaction value of imported goods, which was revised before the goods arrived in India. The Tribunal held that the price reduction communicated before importation should be considered, overturning the Commissioner's decision. The appeal was allowed, setting aside the Commissioner's order.
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