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    <title>2016 (5) TMI 829 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the impugned order and allowed the appeal, concluding that without evidence of collusion or suppression of value, the rejection of the declared value was incorrect. The Tribunal found discrepancies in the reliance on contemporaneous imports and accepted the value declared by the appellant. The decision was based on the principle that unless proven incorrect, the declared value should be accepted, as supported by legal precedents.</description>
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      <description>The Tribunal set aside the impugned order and allowed the appeal, concluding that without evidence of collusion or suppression of value, the rejection of the declared value was incorrect. The Tribunal found discrepancies in the reliance on contemporaneous imports and accepted the value declared by the appellant. The decision was based on the principle that unless proven incorrect, the declared value should be accepted, as supported by legal precedents.</description>
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