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    <title>Customs Valuation via Rule 7 Upheld Due to Unascertainable Value of Identical and Similar Goods at Import.</title>
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    <description>Undervaluation - Since the value of identical and similar goods at the contemporary import time was also could not be ascertained, we feel that the resorting the valuation under Rule 7 of the Customs Valuation Rules by the Department is legally sustainable in the facts and circumstances of this case - AT</description>
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      <description>Undervaluation - Since the value of identical and similar goods at the contemporary import time was also could not be ascertained, we feel that the resorting the valuation under Rule 7 of the Customs Valuation Rules by the Department is legally sustainable in the facts and circumstances of this case - AT</description>
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