Customs Appeals Commissioner Upholds Discounted Import Prices as Accurate Transaction Values; Revenue Fails to Disprove Declared Values.

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....Valuation - Commissioner of Customs (Appeals) accepted the discounted price of import which was in the range of 87% to 97.35% - adoption of transaction value of contemporaneous imports - Revenue failed to prove that the value declared by the Respondents is not correct transaction value. - AT....