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    <title>Assessing Officer&#039;s Rejection of Declared Value Without Payment Certificate Deemed Unsustainable in Import Valuation Case.</title>
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    <description>Valuation of imported goods - importer has submitted many documents to substantiate the value. Merely because the assessee failed to submit any payment certificate or Bill of Exchange, the AO rejected the value declared by the respondent/assessee, which is not sustainable.</description>
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