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    <title>2003 (3) TMI 370 - CEGAT, MUMBAI</title>
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    <description>The appellate tribunal set aside the Commissioner (Appeals) order and reinstated the adjudicating authority&#039;s decision, upholding the inclusion of the full commission amount in the assessable value of the goods for customs duty calculation. The personal penalty on the respondents was reduced, except for the penalty reduction for the respondents. The appeal by the Revenue was resolved in favor of maintaining the original order.</description>
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      <description>The appellate tribunal set aside the Commissioner (Appeals) order and reinstated the adjudicating authority&#039;s decision, upholding the inclusion of the full commission amount in the assessable value of the goods for customs duty calculation. The personal penalty on the respondents was reduced, except for the penalty reduction for the respondents. The appeal by the Revenue was resolved in favor of maintaining the original order.</description>
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