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2005 (7) TMI 473 - CESTAT, NEW DELHIExtract: .......tities under import. The difference in price is also not vast, so as to lead to the presumption that the transaction is externally influenced. In these facts and circumstances, the impugned Order is not sustainable. It is set aside and appeal is allowed with consequential relief, if any, to the appellant. (Dictated and pronounced in the Open Court)
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