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    <title>2018 (3) TMI 1792 - CESTAT  KOLKATA</title>
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    <description>Declared transaction value was rejected after a Rule 10A notice under the Customs Valuation Rules, 1988, and the importer did not provide an effective response to displace that rejection. The original authority then re-determined assessable value under Rule 8 after finding the earlier valuation rules inapplicable. On the record, no material was produced to undermine either the rejection of the declared value or the resort to Rule 8 for valuation. The re-determination of assessable value was therefore upheld and the appeal failed.</description>
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      <title>2018 (3) TMI 1792 - CESTAT  KOLKATA</title>
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      <description>Declared transaction value was rejected after a Rule 10A notice under the Customs Valuation Rules, 1988, and the importer did not provide an effective response to displace that rejection. The original authority then re-determined assessable value under Rule 8 after finding the earlier valuation rules inapplicable. On the record, no material was produced to undermine either the rejection of the declared value or the resort to Rule 8 for valuation. The re-determination of assessable value was therefore upheld and the appeal failed.</description>
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