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    <title>2023 (10) TMI 510 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the impugned order confirming the re-determined import value of &quot;Tin plates defective rejected sheets scrolled&quot; due to discrepancies in alleged contemporaneous imports and lack of basis for rejection. The decision emphasized the necessity for proper assessment and comparability in import valuation, requiring authorities to adhere to legal standards and provide opportunities for rebuttal in valuation disputes.</description>
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      <description>The Tribunal set aside the impugned order confirming the re-determined import value of &quot;Tin plates defective rejected sheets scrolled&quot; due to discrepancies in alleged contemporaneous imports and lack of basis for rejection. The decision emphasized the necessity for proper assessment and comparability in import valuation, requiring authorities to adhere to legal standards and provide opportunities for rebuttal in valuation disputes.</description>
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