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    <title>2001 (7) TMI 1097 - CEGAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the appellants in a Customs duty valuation dispute regarding imported goods. The Tribunal emphasized that the transaction value should be accepted unless specific grounds under Customs Valuation Rules are met. As the show cause notice lacked such grounds, the Tribunal granted consequential relief to the appellants as per the law, overturning the lower authorities&#039; decision to value the goods at a higher price than the declared value.</description>
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    <pubDate>Wed, 18 Jul 2001 00:00:00 +0530</pubDate>
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      <description>The Tribunal allowed the appeal, ruling in favor of the appellants in a Customs duty valuation dispute regarding imported goods. The Tribunal emphasized that the transaction value should be accepted unless specific grounds under Customs Valuation Rules are met. As the show cause notice lacked such grounds, the Tribunal granted consequential relief to the appellants as per the law, overturning the lower authorities&#039; decision to value the goods at a higher price than the declared value.</description>
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      <pubDate>Wed, 18 Jul 2001 00:00:00 +0530</pubDate>
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