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    <title>Import Valuation of Sukkur Dates Challenged; Enhancement Without Rejecting Transaction Value Violates Rule 12 of Customs Valuation Rules.</title>
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    <description>Valuation of imported goods - dry dates of Sukkur variety - The enhancement of the value on the basis of SIIB alert circular without first rejecting transaction value as per procedure under Rule 12 of Customs Valuation Rules, is not legally tenable</description>
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