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    <title>2019 (10) TMI 335 - CESTAT MUMBAI</title>
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    <description>The tribunal set aside the impugned orders and allowed the appeals with consequential relief, if any. The decision was based on the precedent set in a similar case, emphasizing that without rejecting the transaction value, applying any other rule for re-determination of value for customs duty is impermissible. The tribunal found the adjudicating authority&#039;s methodology flawed for lacking evidence of the actual composition of the imported goods, ultimately ruling in favor of the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=386851</link>
      <description>The tribunal set aside the impugned orders and allowed the appeals with consequential relief, if any. The decision was based on the precedent set in a similar case, emphasizing that without rejecting the transaction value, applying any other rule for re-determination of value for customs duty is impermissible. The tribunal found the adjudicating authority&#039;s methodology flawed for lacking evidence of the actual composition of the imported goods, ultimately ruling in favor of the appellants.</description>
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