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<h1>CEGAT Upholds Valuation Decision on Imported Goods Appeal</h1> The Appellate Tribunal CEGAT, New Delhi dismissed the appeal regarding the valuation of imported goods, upholding the decision of the lower authorities ... Valuation The Appellate Tribunal CEGAT, New Delhi dismissed the appeal regarding the valuation of imported goods, as the higher discount granted to the appellant was deemed special and not a standard trade discount. The Tribunal upheld the decision of the lower authorities. The appeal was dismissed.