2005 (5) TMI 515

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.... Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides and considering that the goods assessed on the impugned Bill of Entry by arriving at on the basis of the values obtained from the website of the manufacturer, prima facie cannot be upheld, in view of the fact that Bills of Entry No. 610410, dated 6-5-2004 and 487503, dated 20-8-2004 and other Bill of Entry by the sam....