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of <h1>Tribunal Upholds Customs Collector's Decision on Declared Value vs. Actual Invoices</h1> The Tribunal upheld the Collector of Customs' decision accepting the declared value for assessment, despite the Revenue's appeal based on higher actual ... Stay/Dispensation of pre-deposit The Revenue appealed the Order-in-Appeal by the Collector of Customs, which accepted the declared value for assessment. The declared value was lower than the actual value based on invoices. The Tribunal directed provisional assessment with a personal bond to cover the differential duty amount. Stay application was disposed of accordingly.
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