https://www.taxtmi.com/circulars?id=1726 Acceptance of transaction value allows dual prices for OE and spare auto components when each price represents the bona fide transaction value; the department must prove price is not the sole consideration to reject declared value, and significant differentials in related party imports should prompt transfer pricing and intrinsic value scrutiny. en-us Tue, 03 Dec 2002 00:00:00 +0530 Mon, 02 Mar 2009 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1726 Acceptance of transaction value allows dual prices for OE and spare auto components when each price represents the bona fide transaction value; the department must prove price is not the sole consideration to reject declared value, and significant differentials in related party imports should prompt transfer pricing and intrinsic value scrutiny. Circulars Customs Tue, 03 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1726