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2017 (11) TMI 949

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....ssistant Commissioner (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - None present for the appellant. 2. The conversion cost incurred in the country of export i.e., Thailand in respect of the vehicle came from a different country of origin, not being added to the declared value of the import thereof, that resulted in enhancement of duty liability on the basis ....

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