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    <title>2005 (5) TMI 106 - CESTAT, BANGALORE</title>
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    <description>The Tribunal set aside the Order enhancing the value of imported Chinese Ginger, ruling that reliance solely on the Spice Market Bulletin was insufficient to justify the valuation increase. Legal precedents emphasized the need for concrete evidence of contemporaneous imports to support valuation adjustments. As the department failed to provide such evidence beyond the Bulletin, the impugned Order was overturned for non-compliance with legal standards.</description>
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      <title>2005 (5) TMI 106 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=54038</link>
      <description>The Tribunal set aside the Order enhancing the value of imported Chinese Ginger, ruling that reliance solely on the Spice Market Bulletin was insufficient to justify the valuation increase. Legal precedents emphasized the need for concrete evidence of contemporaneous imports to support valuation adjustments. As the department failed to provide such evidence beyond the Bulletin, the impugned Order was overturned for non-compliance with legal standards.</description>
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