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    <title>2023 (4) TMI 788 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision in a customs valuation case, finding that the re-determination of value based on NIDB data was improper and illegal. The Tribunal concluded that there was no reason to interfere with the impugned order, as the declared transaction value was deemed truthful and accurate, leading to the rejection of the appeal.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals) decision in a customs valuation case, finding that the re-determination of value based on NIDB data was improper and illegal. The Tribunal concluded that there was no reason to interfere with the impugned order, as the declared transaction value was deemed truthful and accurate, leading to the rejection of the appeal.</description>
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