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    <title>2018 (2) TMI 242 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order and granting relief to the appellant in a case concerning customs valuation rules. The appellant successfully argued that the authorities had unjustly enhanced the declared value of the imported machinery without proper consideration of evidence supporting a lower cost. The Tribunal emphasized the necessity of thoroughly evaluating all evidence and recognizing distinctions between imported models to ensure a fair and accurate customs valuation process, citing precedent from Basant Industries to support its decision.</description>
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      <description>The Tribunal allowed the appeal, setting aside the impugned order and granting relief to the appellant in a case concerning customs valuation rules. The appellant successfully argued that the authorities had unjustly enhanced the declared value of the imported machinery without proper consideration of evidence supporting a lower cost. The Tribunal emphasized the necessity of thoroughly evaluating all evidence and recognizing distinctions between imported models to ensure a fair and accurate customs valuation process, citing precedent from Basant Industries to support its decision.</description>
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