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    <title>2016 (12) TMI 1204 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the Order-in-Appeal rejecting the declared value of imported Viscose filament yarn. It found that the lower authority and the first appellate authority incorrectly applied the doctrine of contemporaneous imports, leading to the unjustified rejection of the declared value. The lack of crucial details and discrepancies in import data from different periods affected the comparison&#039;s accuracy. As a result, the appeal was allowed, and the impugned order was overturned.</description>
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      <title>2016 (12) TMI 1204 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=336559</link>
      <description>The Tribunal set aside the Order-in-Appeal rejecting the declared value of imported Viscose filament yarn. It found that the lower authority and the first appellate authority incorrectly applied the doctrine of contemporaneous imports, leading to the unjustified rejection of the declared value. The lack of crucial details and discrepancies in import data from different periods affected the comparison&#039;s accuracy. As a result, the appeal was allowed, and the impugned order was overturned.</description>
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