https://www.taxtmi.com/highlights?id=47994 Valuation of imported goods - related party transaction - the relationship did not influence the price - Rule 3(3)(a) & 3(3)(b) provide different means of establishing the acceptability of a transaction value - Rule 3(3)(b) cannot be made applicable while deciding the transaction value in the present case en-us Wed, 17 Jul 2019 09:46:48 +0530 Wed, 17 Jul 2019 09:46:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47994 Valuation of imported goods - related party transaction - the relationship did not influence the price - Rule 3(3)(a) & 3(3)(b) provide different means of establishing the acceptability of a transaction value - Rule 3(3)(b) cannot be made applicable while deciding the transaction value in the present case Highlights Customs Wed, 17 Jul 2019 09:46:48 +0530 https://www.taxtmi.com/highlights?id=47994