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    <title>2017 (1) TMI 138 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the Order-in-Appeal that enhanced the value of camphor powder imported by the appellant, determining the correct transaction value to be US $1550 PMT. The authorities erred in increasing the value without sufficient evidence, while the appellant provided bills of entry from the same supplier with the same declared value. The Tribunal found the loading of value by the lower authorities to be incorrect and directed assessment based on the declared value. Consequential relief was instructed to be provided to the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=337058</link>
      <description>The Tribunal set aside the Order-in-Appeal that enhanced the value of camphor powder imported by the appellant, determining the correct transaction value to be US $1550 PMT. The authorities erred in increasing the value without sufficient evidence, while the appellant provided bills of entry from the same supplier with the same declared value. The Tribunal found the loading of value by the lower authorities to be incorrect and directed assessment based on the declared value. Consequential relief was instructed to be provided to the appellant.</description>
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