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    <title>2018 (4) TMI 733 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed all 111 appeals filed by the importers in a case involving readymade garments. The appeals challenged the enhancement of assessable value for CVD based on market enquiries conducted by the Revenue. The Tribunal found the data used for value enhancement lacked a clear link to the imported goods, leading to the unsustainable nature of the lower authorities&#039; orders. As a result, the appellants were entitled to consequential relief as per law.</description>
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      <description>The Tribunal allowed all 111 appeals filed by the importers in a case involving readymade garments. The appeals challenged the enhancement of assessable value for CVD based on market enquiries conducted by the Revenue. The Tribunal found the data used for value enhancement lacked a clear link to the imported goods, leading to the unsustainable nature of the lower authorities&#039; orders. As a result, the appellants were entitled to consequential relief as per law.</description>
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