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    <title>2018 (1) TMI 722 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal dismissed the Revenue&#039;s appeal against the order of the Commissioner (Appeals) regarding misdeclaration, classification, and valuation of imported goods. The Tribunal upheld the declared classification and valuation, emphasizing the lack of justification for reclassification and rejection of the declared value in the original order. It highlighted the importance of evidence and valid justifications in customs matters, affirming the correctness of the impugned order and underscoring the need for thorough analysis in such cases.</description>
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