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    <description>The appeal by M/s Aakash Stone Industries Ltd challenging the loading of value on imported goods beyond the prescribed period under the Customs Valuation Rules was successful. The Tribunal set aside the impugned order upholding the loading of value, as the market survey leading to the revision was conducted after the prescribed time limit. The decision emphasized the necessity of following the specified procedures and timelines under the Customs Valuation Rules for determining the value of imported goods through market enquiries.</description>
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