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    <title>2019 (10) TMI 422 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal rejected the Appellant&#039;s request for adjournment and proceeded to decide the appeal concerning the enhancement of imported goods value. The Tribunal emphasized the necessity of evidence to support value enhancements and reiterated the requirement to base assessments on the actual price paid. As the Revenue failed to demonstrate that the transaction price did not reflect the actual amount paid, the Tribunal set aside the impugned order, granting relief to the Appellant in accordance with established legal principles and precedents.</description>
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      <title>2019 (10) TMI 422 - CESTAT ALLAHABAD</title>
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      <description>The Tribunal rejected the Appellant&#039;s request for adjournment and proceeded to decide the appeal concerning the enhancement of imported goods value. The Tribunal emphasized the necessity of evidence to support value enhancements and reiterated the requirement to base assessments on the actual price paid. As the Revenue failed to demonstrate that the transaction price did not reflect the actual amount paid, the Tribunal set aside the impugned order, granting relief to the Appellant in accordance with established legal principles and precedents.</description>
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