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    <title>1997 (7) TMI 351 - CEGAT, MUMBAI</title>
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    <description>The Tribunal ruled against the appellant&#039;s challenge to the assessment on various grounds related to the valuation of an imported car. While granting additional relief for damages, the Tribunal upheld the original assessment, emphasizing the need for proper documentation to establish transaction value and adherence to valuation rules under the Customs Act. The appellant&#039;s arguments were deemed lacking in evidence, resulting in the affirmation of the assessment with minor modifications.</description>
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      <description>The Tribunal ruled against the appellant&#039;s challenge to the assessment on various grounds related to the valuation of an imported car. While granting additional relief for damages, the Tribunal upheld the original assessment, emphasizing the need for proper documentation to establish transaction value and adherence to valuation rules under the Customs Act. The appellant&#039;s arguments were deemed lacking in evidence, resulting in the affirmation of the assessment with minor modifications.</description>
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