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    <title>2000 (10) TMI 454 - CEGAT, MUMBAI</title>
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    <description>The appellate tribunal allowed the appeal in a case concerning the determination of the assessable value of imported high density polyethylene. The tribunal found merit in the importer&#039;s arguments and evidence, overturning the increase in value, confiscation of goods, and penalty imposed by the Commissioner. The tribunal emphasized the consistency in pricing and adherence to contract terms based on documentary evidence provided, ultimately setting aside the impugned order.</description>
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      <description>The appellate tribunal allowed the appeal in a case concerning the determination of the assessable value of imported high density polyethylene. The tribunal found merit in the importer&#039;s arguments and evidence, overturning the increase in value, confiscation of goods, and penalty imposed by the Commissioner. The tribunal emphasized the consistency in pricing and adherence to contract terms based on documentary evidence provided, ultimately setting aside the impugned order.</description>
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