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    <title>2023 (3) TMI 1479 - SC Order</title>
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    <description>Over-valuation of imported goods for setting up power projects: authorities below found invoices were routed through intermediary entities to inflate prices, and rejected the appellant&#039;s challenges to those factual findings; CESTAT and the adjudicating authority&#039;s determinations on invoice routing and valuation were treated as concurrent findings of fact and formed the basis for upholding prior orders. Consequently, the Supreme Court declined to interfere with the impugned orders and dismissed the appeal.</description>
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      <description>Over-valuation of imported goods for setting up power projects: authorities below found invoices were routed through intermediary entities to inflate prices, and rejected the appellant&#039;s challenges to those factual findings; CESTAT and the adjudicating authority&#039;s determinations on invoice routing and valuation were treated as concurrent findings of fact and formed the basis for upholding prior orders. Consequently, the Supreme Court declined to interfere with the impugned orders and dismissed the appeal.</description>
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