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    <title>2017 (9) TMI 901 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the valuation of imported goods, rejecting the appeal by the assessee-Appellants. However, the appeal regarding the applicability of interest was allowed, ruling that no interest could be charged before 13.07.2006. The Tribunal emphasized the requirement for evidence to support valuation adjustments.</description>
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