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    <title>1987 (4) TMI 319 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant in an appeal against the Collector of Customs (Appeals), Bombay, regarding the assessable value of an imported car. The appellant&#039;s declared value of US $ 3638 was upheld, supported by certificates from Mazda Corporation and Sumitomo Corporation, despite Customs Authorities relying on a later price list. The Tribunal criticized the demand for additional documentation and directed Revenue authorities to adjust accordingly, confirming the correct assessable value as declared by the appellant.</description>
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    <pubDate>Mon, 06 Apr 1987 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=74693</link>
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