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<h1>Appellate tribunal allows appeal on imported goods value dispute without sufficient market enquiry details.</h1> The appellate tribunal allowed the appeal against an order rejecting the declared value of imported goods and basing assessment on alleged market enquiry ... Valuation - Natural justice The appeal was against an order where the declared value of imported goods was rejected, and assessment was based on alleged market enquiry without providing details. The appellate tribunal found the order unsustainable and allowed the appeal.