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    <title>2017 (2) TMI 138 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order that enhanced the value of imported goods from EURO 5.65 per Kg to EURO 8.95 per Kg. The Tribunal found that the quantity difference between the appellant and another importer was substantial, with the appellant importing 2160 Kgs compared to 480 Kgs by the other importer, potentially influencing the price. Therefore, the Tribunal concluded that the declared price of EURO 5.65 per Kg should be accepted, leading to the appeal being allowed on 24.01.2017.</description>
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      <title>2017 (2) TMI 138 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=338438</link>
      <description>The Tribunal allowed the appeal, setting aside the impugned order that enhanced the value of imported goods from EURO 5.65 per Kg to EURO 8.95 per Kg. The Tribunal found that the quantity difference between the appellant and another importer was substantial, with the appellant importing 2160 Kgs compared to 480 Kgs by the other importer, potentially influencing the price. Therefore, the Tribunal concluded that the declared price of EURO 5.65 per Kg should be accepted, leading to the appeal being allowed on 24.01.2017.</description>
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