2005 (8) TMI 531
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.... Appellant. Ms. Shilpa Balani, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue is aggrieved by the order of Commissioner (Appeals) who has set aside the order enhancing the declared value under Rule 5 of Customs Valuation Rules, 1988 relying upon a Bill of Entry filed seven days subsequent to the subject import and treating the same to be cont....


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