https://www.taxtmi.com/highlights?id=70070 Valuation of imported goods - inter-se relation having any influence on the transaction value of imports, or not - If the price declared was at arm’s length, then perhaps there would not be any such long drawn dispute at all - Moreover, from the claim of the appellant that the deductive method of valuation is appropriate, itself suggests that the prices declared were certainly not at arm’s length - the declared value was not at arm’s length. - AT en-us Thu, 01 Jun 2023 08:06:20 +0530 Thu, 01 Jun 2023 08:06:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70070 Valuation of imported goods - inter-se relation having any influence on the transaction value of imports, or not - If the price declared was at arm’s length, then perhaps there would not be any such long drawn dispute at all - Moreover, from the claim of the appellant that the deductive method of valuation is appropriate, itself suggests that the prices declared were certainly not at arm’s length - the declared value was not at arm’s length. - AT Highlights Customs Thu, 01 Jun 2023 08:06:20 +0530 https://www.taxtmi.com/highlights?id=70070