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of <h1>Appellate Tribunal remands valuation decision, overturns Additional Collector's ruling on used diesel engine</h1> The Appellate Tribunal allowed the appeal by remanding the matter for fresh adjudication, overturning the decision of the Additional Collector regarding ... Valuation The judgment pertains to the valuation of a second-hand used diesel engine. The Additional Collector did not consider a valuation report supporting the price declared by the appellant. The Appellate Tribunal set aside the impugned order and remanded the matter for fresh adjudication. Appeal allowed by remand.
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