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    <title>2013 (10) TMI 1000 - CESTAT BANGALORE</title>
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    <description>The Tribunal directed the appellant to predeposit Rs.75 crores under Section 129E of the Customs Act within six weeks, with balance dues waived and stayed upon compliance. The Tribunal found that the declared value was influenced by the relationship between the appellant and the supplier, justifying adoption of the US List Price for valuation and invoking the extended period of limitation under Section 28(1) of the Customs Act.</description>
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      <description>The Tribunal directed the appellant to predeposit Rs.75 crores under Section 129E of the Customs Act within six weeks, with balance dues waived and stayed upon compliance. The Tribunal found that the declared value was influenced by the relationship between the appellant and the supplier, justifying adoption of the US List Price for valuation and invoking the extended period of limitation under Section 28(1) of the Customs Act.</description>
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