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    <title>1998 (4) TMI 382 - CEGAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeal, overturning the decisions of the Assistant Collector and the Collector (Appeals) to increase the value of imported Polybutadiene Synthetic Rubber. The Tribunal emphasized the significance of transaction value, market trends, and evidence in customs valuation disputes, finding in favor of the appellant based on the presented facts and circumstances.</description>
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