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    <title>2020 (1) TMI 681 - CESTAT HYDERABAD</title>
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    <description>The Tribunal allowed the importer&#039;s appeals concerning the rejection and enhancement of the declared value of PVC Flex Sheets imported from China. The Tribunal found that the Department lacked sufficient reasons for rejecting the declared value and that the comparison made did not align with the imported goods. Emphasizing the importance of providing valid reasons for value rejections and honoring contractual terms in import valuation, the Tribunal set aside the orders, granting relief to the importer based on established legal principles and precedents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=391068</link>
      <description>The Tribunal allowed the importer&#039;s appeals concerning the rejection and enhancement of the declared value of PVC Flex Sheets imported from China. The Tribunal found that the Department lacked sufficient reasons for rejecting the declared value and that the comparison made did not align with the imported goods. Emphasizing the importance of providing valid reasons for value rejections and honoring contractual terms in import valuation, the Tribunal set aside the orders, granting relief to the importer based on established legal principles and precedents.</description>
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