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    <title>2004 (9) TMI 158 - CESTAT, BANGALORE</title>
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    <description>The case involved a dispute over the valuation of impugned goods, with one Member seeking to set aside the order enhancing the value and imposing penalties, while the other Member upheld the confiscation and penalties. The disagreement extended to the use of LME Bulletin prices for valuation and the application of the Transaction Value Method. Due to the lack of unanimity, the matter was referred for re-hearing by a fresh Bench to resolve the differences comprehensively. The appeal is scheduled for re-hearing before the Circuit Bench in Hyderabad for a fair examination.</description>
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    <pubDate>Fri, 10 Sep 2004 00:00:00 +0530</pubDate>
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      <title>2004 (9) TMI 158 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=53103</link>
      <description>The case involved a dispute over the valuation of impugned goods, with one Member seeking to set aside the order enhancing the value and imposing penalties, while the other Member upheld the confiscation and penalties. The disagreement extended to the use of LME Bulletin prices for valuation and the application of the Transaction Value Method. Due to the lack of unanimity, the matter was referred for re-hearing by a fresh Bench to resolve the differences comprehensively. The appeal is scheduled for re-hearing before the Circuit Bench in Hyderabad for a fair examination.</description>
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      <pubDate>Fri, 10 Sep 2004 00:00:00 +0530</pubDate>
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