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    <title>2005 (8) TMI 269 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeal, setting aside the Order concerning the valuation of imported goods. It concluded that the transaction value declared by the appellant should not be rejected, emphasizing that international commodity prices fluctuate and prices may vary based on timing and country of origin. The Tribunal referred to Customs Valuation Rules and previous Supreme Court rulings, determining that no valid reason existed to reject the declared value. Consequently, the appeal was allowed, and any necessary consequential relief was granted.</description>
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      <title>2005 (8) TMI 269 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=54905</link>
      <description>The Tribunal allowed the appeal, setting aside the Order concerning the valuation of imported goods. It concluded that the transaction value declared by the appellant should not be rejected, emphasizing that international commodity prices fluctuate and prices may vary based on timing and country of origin. The Tribunal referred to Customs Valuation Rules and previous Supreme Court rulings, determining that no valid reason existed to reject the declared value. Consequently, the appeal was allowed, and any necessary consequential relief was granted.</description>
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      <pubDate>Fri, 05 Aug 2005 00:00:00 +0530</pubDate>
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