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    <title>2014 (4) TMI 582 - CESTAT MUMBAI</title>
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    <description>The Tribunal remanded the case back to the adjudicating authority to assess the influence of the relationship between the appellant and foreign principals on imported goods&#039; pricing. It was determined that the foreign currency expenditure and sales commissions were not directly related to the imported goods, leading to a decision that the appellant&#039;s imports should not be valued higher and no extra duty deposit should be collected. The appeal was allowed for remand, and the stay petition was disposed of without the need for an early hearing.</description>
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      <description>The Tribunal remanded the case back to the adjudicating authority to assess the influence of the relationship between the appellant and foreign principals on imported goods&#039; pricing. It was determined that the foreign currency expenditure and sales commissions were not directly related to the imported goods, leading to a decision that the appellant&#039;s imports should not be valued higher and no extra duty deposit should be collected. The appeal was allowed for remand, and the stay petition was disposed of without the need for an early hearing.</description>
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