2002 (2) TMI 890

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....i Shankar, Member (T)]. - The delay is condoned and the appeal taken up for disposal with consent of the Departmental Representative. 2. By the order impugned in the appeal, the Commissioner (Appeals) has held that the value declared by Emil Corporation, the respondent to this appeal, for the numbering machines that it imported was required to be accepted as the transaction value in terms ....