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    <title>2004 (7) TMI 179 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal ruled in favor of the appellants, overturning the decision of the Commissioner of Customs (Appeals). The tribunal found no evidence supporting the enhanced value of the imported goods and criticized the segregation of goods based on width as unjustified. It concluded that the Customs authorities lacked sufficient proof for the value enhancement and duty payment, ultimately setting aside the impugned order and granting consequential relief to the appellants.</description>
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    <pubDate>Wed, 21 Jul 2004 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=53116</link>
      <description>The Appellate Tribunal ruled in favor of the appellants, overturning the decision of the Commissioner of Customs (Appeals). The tribunal found no evidence supporting the enhanced value of the imported goods and criticized the segregation of goods based on width as unjustified. It concluded that the Customs authorities lacked sufficient proof for the value enhancement and duty payment, ultimately setting aside the impugned order and granting consequential relief to the appellants.</description>
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