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    <title>2002 (10) TMI 559 - CEGAT, MUMBAI</title>
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    <description>Reduced invoice value shown in an addendum was treated as doubtful evidence of the transaction value for assessment of an imported vessel, because the sale documents described the vessel as a woodchip carrier and the survey report did not support the alleged misdescription involving double-bottom tanks. The inadequately drafted addendum was therefore not accepted at face value for valuation purposes. Interim relief was granted and operation of the impugned valuation order was stayed to that extent.</description>
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      <title>2002 (10) TMI 559 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=106983</link>
      <description>Reduced invoice value shown in an addendum was treated as doubtful evidence of the transaction value for assessment of an imported vessel, because the sale documents described the vessel as a woodchip carrier and the survey report did not support the alleged misdescription involving double-bottom tanks. The inadequately drafted addendum was therefore not accepted at face value for valuation purposes. Interim relief was granted and operation of the impugned valuation order was stayed to that extent.</description>
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