COMMNR. OF CUSTOMS, AHMEDABAD vs. M/S. ESSAR STEEL LTD
C.A. No.-003042-003042 - 2004Supreme Court13 Apr 2015
deemed to be the price at which such or like goods
are ordinarily sold, or offered for sale, for delivery at
the time and place of importation or exportation, as
the case may be, in the course of international
trade, where—
10
Page 11
JUDGMENT
(a) the seller and the buyer have no interest in the
business of each other
