Supreme Court Upholds Tribunal's Decision: Rule 9 Inapplicable, Goods Valuation Evaluated u/r 11 of 2000 Rules.

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....Valuation of goods - Transaction Value - Related Person - tribunal has said that both parts of Rule 9 of 2000 Rules are not fully attracted as it is and, accordingly, it considered the matter in light of Rule 11 of 2000 Rules - order of tribunal sustained - SC....