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    <title>2020 (2) TMI 1134 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal overturned the Principal Commissioner&#039;s decision, ruling that the charges of Rs. 17/- per MT and the 2% notional High Sea Sale Commission should not be included in the assessable value. Consequently, the demand for differential customs duty, the order for confiscation of urea, and the imposition of penalties were all overturned, and the appeal was allowed.</description>
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      <description>The Tribunal overturned the Principal Commissioner&#039;s decision, ruling that the charges of Rs. 17/- per MT and the 2% notional High Sea Sale Commission should not be included in the assessable value. Consequently, the demand for differential customs duty, the order for confiscation of urea, and the imposition of penalties were all overturned, and the appeal was allowed.</description>
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