Exemption for Imported Vessel Under Notification No. 21/2002-Cus Upheld; Declared Value Stands Without Contrary Evidence.

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....Valuation - import of vessel - Benefit of exemption under Notification No. 21/2002-Cus - value declared by the appellant in their bill of entry is really a transaction value and the same cannot be rejected without any supporting evidence - exemption cannot be denied - AT....