2004 (3) TMI 113

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.... appeal of Revenue relates to valuation of a consignment of blank video cassettes cleared under Bill of Entry No. 000361, dated 12-10-99 through ICD, Jaipur. The invoice price of the goods was at the rate of US $ 58 per piece. The consignment was provisionally assessed and subsequently, Order-in-Original was passed by the Deputy Commissioner of Customs holding that the value should be taken as US ....