Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
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Valuation - rejection of transaction value - although the supplier and the respondent were ‘related persons’ for the purpose of Customs Valuation Rules but the relationship between them had not influenced the price - declared value accepted as the transaction value.
Valuation - rejection of transaction value - although the supplier and the respondent were ‘related persons’ for the purpose of Customs Valuation Rules but the relationship between them had not influenced the price - declared value accepted as the transaction value.
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