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of <h1>Appellate tribunal overturns Commissioner's order on imported goods value</h1> The appellate tribunal in New Delhi allowed the importer's appeal, setting aside the Commissioner's order on the value of imported goods. The rejection of ... Valuation - Transaction Value The appellate tribunal in New Delhi heard an appeal by an importer challenging a Commissioner's order regarding the value of imported goods. The tribunal found that the rejection of transaction value due to lack of manufacturer's invoice was unjustified as there were no contemporary imports or availability of similar goods in the market. The tribunal set aside the order and allowed the appeal.
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