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of CESTAT ruled that the enhancement of imported goods' value under Rule 5 of Customs Valuation Rules, 2007 was procedurally incorrect. The lower authorities failed to properly reject the declared value per Rule 12 and prematurely applied Rule 5. Reliance on Central Board of Excise and Customs database did not satisfy legal requirements for value rejection. Consequently, the tribunal set aside the order challenging duty and penalty assessments, effectively allowing the appellant's appeal and invalidating the previous administrative determination.
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