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    <title>1984 (5) TMI 249 - CEGAT NEW DELHI</title>
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    <description>The Appellate Tribunal CEGAT upheld the decision of the lower authorities to enhance the assessable value of the imported goods, dismissing the appeal due to the clear financial ties between the appellants and another importing party and the reliance on the price list for valuation purposes.</description>
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      <description>The Appellate Tribunal CEGAT upheld the decision of the lower authorities to enhance the assessable value of the imported goods, dismissing the appeal due to the clear financial ties between the appellants and another importing party and the reliance on the price list for valuation purposes.</description>
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