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Revenue Authority Cannot Reject Vessel Valuation Due to Price Variation; MoA Found Accurate and Genuine.

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....Valuation of vessel - rejection of declared value - price variation clause - Since the new MoA dated 22.11.2012 has not been found to be incorrect or fabricated and there was variation in the specification of the goods imported, the Revenue cannot reject the price mentioned in the MoA dated 22.11.2012. - AT....