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    <title>2024 (6) TMI 56 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the Ld. Commissioner of Customs (Appeals)&#039;s order for reassessment of bills of entry, emphasizing the provisional nature of the initial assessment due to a price variation clause in the contract. The Tribunal dismissed the Revenue&#039;s appeal, reinforcing the importance of contractual clauses in customs assessments, particularly regarding price variations.</description>
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      <description>The Tribunal upheld the Ld. Commissioner of Customs (Appeals)&#039;s order for reassessment of bills of entry, emphasizing the provisional nature of the initial assessment due to a price variation clause in the contract. The Tribunal dismissed the Revenue&#039;s appeal, reinforcing the importance of contractual clauses in customs assessments, particularly regarding price variations.</description>
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