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    <title>Import Valuation on High Sea Sale Irrelevant; Appellant Proves Declared Values Match Contemporaneous Imports, Blocking Value Enhancement.</title>
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    <description>High seas sales - Valuation - the import on high sea sale basis has no relevance for the purpose of value - appellant has been able to establish the contemporaneous imports the value of which is almost near to the values declared by the appellant, the enhancement is unsustainable. - AT</description>
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      <description>High seas sales - Valuation - the import on high sea sale basis has no relevance for the purpose of value - appellant has been able to establish the contemporaneous imports the value of which is almost near to the values declared by the appellant, the enhancement is unsustainable. - AT</description>
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