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    <title>Court Rules Lowest Price Prevails for Duty Assessment on Contemporaneous Goods; Price Increase Unjustified.</title>
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    <description>Demand of differential duty - while applying the price of contemporaneous goods, when more than one price are available then the lowest of the prices should be taken for the assessment. Therefore for this reason the price could not have been enhanced in respect of the goods in question. - AT</description>
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