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    <title>2015 (11) TMI 1456 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the lower authorities&#039; decision to re-determine the value of export goods for duty drawback, finding that the appellant&#039;s declared value was correct. The Tribunal criticized the revenue for not following the correct Customs Valuation Rules procedure and failing to verify the value with the supplier. As a result, the appellant&#039;s appeal was allowed, and the declared value was upheld for claiming duty drawback.</description>
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      <description>The Tribunal set aside the lower authorities&#039; decision to re-determine the value of export goods for duty drawback, finding that the appellant&#039;s declared value was correct. The Tribunal criticized the revenue for not following the correct Customs Valuation Rules procedure and failing to verify the value with the supplier. As a result, the appellant&#039;s appeal was allowed, and the declared value was upheld for claiming duty drawback.</description>
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