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    <title>Customs Dispute Over Cooling Pad Valuation: Price Should Be Rs. 180/kg, Not Rs. 220/kg, Reflecting Market Rates.</title>
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    <description>Valuation of import consignments - cooling pads - rejection of declared value - price for enhancement ought to have been taken &amp;#8377; 180/- per kg. which was lowest range of contemporary price and not the average price of &amp;#8377; 220/- per kg.</description>
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      <description>Valuation of import consignments - cooling pads - rejection of declared value - price for enhancement ought to have been taken &amp;#8377; 180/- per kg. which was lowest range of contemporary price and not the average price of &amp;#8377; 220/- per kg.</description>
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