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    <title>1990 (11) TMI 248 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants in a case concerning the determination of assessable value for imported video cassette tapes. Customs&#039; reliance on an undisclosed price list was deemed improper, leading to the appeal&#039;s success due to insufficient evidence. The Tribunal highlighted the significance of proper evidence and procedural fairness in customs valuation disputes, ultimately allowing the appeal and emphasizing the importance of adherence to evidentiary standards.</description>
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