relevant factor. In the I & D Memo, Commerce dismissed consideration of the appraisals because they were not “timely”, as they were completed just one week before the asset purchase agreement was signed and as part of a regulatory package to obtain state approval of the transaction. I & D Memo at 134-35. Though the timing of the appraisals could be a factor for Commerce to consider in weighing the probity of the appraisals and the impact of the appraisals on the negotiated price, Commerce may not unreasonably disregard important, relevant evidence of FMV, such as the outside valuations, solely because it is unclear what the role was of the particular valuations. See Motor Vehicle Mfrs. Ass’n v. State Farm Mut. Auto. Ins. Co., 463 U.S. 29, 43, 103 S.Ct. 2856, 77 L.Ed.2d 443 (1983) (<HOLDING>); SKF USA Inc. v. United States, 630 F.3d 1365,
recognizing these five factors recognizing that an agency may not ignore relevant factors or considerations holding that such factors may constitute a substantial burden holding that only relevant factors must be considered recognizing same factors