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    <description>The Commissioner upheld the original appraised value of imported goods for M/s. Preethi International and Suresh Autos, dismissing the Department&#039;s appeals. The rejection of the appeals benefited the importers, emphasizing consistent valuation practices and the necessity for sufficient evidence to support duty collection decisions.</description>
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      <description>The Commissioner upheld the original appraised value of imported goods for M/s. Preethi International and Suresh Autos, dismissing the Department&#039;s appeals. The rejection of the appeals benefited the importers, emphasizing consistent valuation practices and the necessity for sufficient evidence to support duty collection decisions.</description>
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