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    <title>2001 (11) TMI 666 - CEGAT, NEW DELHI</title>
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    <description>The appeal was allowed by way of remand, emphasizing the importance of following the Customs Valuation Rules and considering all relevant factors, including contemporaneous imports, in determining the transaction value of imported goods. The Tribunal set aside the order and remanded the case to the adjudicating authority for a fresh decision in line with the Apex Court&#039;s guidelines, as the impugned order did not adequately address the guidelines and failed to consider the bills of entry provided by the appellants to support their declared price.</description>
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      <link>https://www.taxtmi.com/caselaws?id=103759</link>
      <description>The appeal was allowed by way of remand, emphasizing the importance of following the Customs Valuation Rules and considering all relevant factors, including contemporaneous imports, in determining the transaction value of imported goods. The Tribunal set aside the order and remanded the case to the adjudicating authority for a fresh decision in line with the Apex Court&#039;s guidelines, as the impugned order did not adequately address the guidelines and failed to consider the bills of entry provided by the appellants to support their declared price.</description>
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