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<h1>STP Ltd.'s Appeal Denied: Discount Dispute Upheld</h1> The appeal by STP Ltd. regarding denial of a discount on imported goods was dismissed by the Appellate Tribunal CESTAT, Mumbai. The Tribunal upheld the ... Valuation (Customs) - Discount The Appellate Tribunal CESTAT, Mumbai dismissed the appeal by STP Ltd. regarding denial of a discount on imported goods. The Tribunal found that the discount was a standard commercial practice based on negotiations, and upheld the assessment based on the invoice price.