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    <title>2002 (10) TMI 205 - CEGAT, COURT NO. I, NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal, upholding the Commissioner&#039;s decision. It found no merit in the appellant&#039;s claims of a violation of natural justice principles, failure to provide the market enquiry report, and non-receipt of notices for a personal hearing. The Tribunal confirmed that notices were sent, the market enquiry report was provided, and the appellant&#039;s assertions lacked credibility. Consequently, the Commissioner&#039;s reliance on the market enquiry report for assessing goods&#039; value was deemed appropriate.</description>
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      <title>2002 (10) TMI 205 - CEGAT, COURT NO. I, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=51759</link>
      <description>The Tribunal dismissed the appeal, upholding the Commissioner&#039;s decision. It found no merit in the appellant&#039;s claims of a violation of natural justice principles, failure to provide the market enquiry report, and non-receipt of notices for a personal hearing. The Tribunal confirmed that notices were sent, the market enquiry report was provided, and the appellant&#039;s assertions lacked credibility. Consequently, the Commissioner&#039;s reliance on the market enquiry report for assessing goods&#039; value was deemed appropriate.</description>
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      <pubDate>Fri, 04 Oct 2002 00:00:00 +0530</pubDate>
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