20% Value Enhancement Deemed Inappropriate: No Related Party Transaction Under Customs Valuation Rule 2(2.

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....Valuation - enhancement of 20% of declared value - related party transaction - merely because Foreign and Indian company having 50-50 percent equity in the Indian entity. It does not fall under the definition of related person as provided under Rule 2(2) of the Customs Valuation Rules, 1988. - AT....