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    <title>2015 (3) TMI 469 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the loading of 10% on the declared transaction value of imported goods in a related party transaction. The appellant&#039;s challenge against the Adjudicating Authority&#039;s decision was dismissed, as the Tribunal found that the loading was justified based on the agreement terms and the influence of the related party status on pricing. The Tribunal affirmed the correctness of the loading percentage and upheld the original decision, emphasizing the adherence to the agreement provisions in determining the valuation of the imported goods.</description>
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      <title>2015 (3) TMI 469 - CESTAT MUMBAI</title>
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      <description>The Tribunal upheld the loading of 10% on the declared transaction value of imported goods in a related party transaction. The appellant&#039;s challenge against the Adjudicating Authority&#039;s decision was dismissed, as the Tribunal found that the loading was justified based on the agreement terms and the influence of the related party status on pricing. The Tribunal affirmed the correctness of the loading percentage and upheld the original decision, emphasizing the adherence to the agreement provisions in determining the valuation of the imported goods.</description>
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