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    <title>2015 (10) TMI 271 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeals challenging the assessment of Customs Duty on imported aluminium scrap ISRI TENSE, following the appellant&#039;s consent to an enhanced value based on a DOV alert. Despite the appellant&#039;s contentions regarding lack of evidence and Customs Valuation Rules application, the Tribunal upheld the rejection of the appeals by the Commissioner (Appeals). The decision emphasized the legal implications of accepting valuation adjustments without protest, citing relevant case laws and highlighting the importance of consent in customs valuation disputes.</description>
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      <description>The Tribunal dismissed the appeals challenging the assessment of Customs Duty on imported aluminium scrap ISRI TENSE, following the appellant&#039;s consent to an enhanced value based on a DOV alert. Despite the appellant&#039;s contentions regarding lack of evidence and Customs Valuation Rules application, the Tribunal upheld the rejection of the appeals by the Commissioner (Appeals). The decision emphasized the legal implications of accepting valuation adjustments without protest, citing relevant case laws and highlighting the importance of consent in customs valuation disputes.</description>
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