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    <title>Importers and Suppliers: Transaction Value Can&#039;t Be Rejected Due to Relationship Alone, Department Must Prove Price Discrepancy.</title>
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    <description>Valuation of goods - merely because the importer and the foreign supplier are related persons, the transaction value cannot be rejected and the onus to prove that the declared price did not reflect true transaction value was always on the department - AT</description>
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