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2012 (6) TMI 77 - CESTAT, KOLKATAEnhancement of assessable value of glass beads (semi-finished) imported for garments at US $0.32 to US $1.00 per Kg.(CIF) on the basis of DOV data - lower assessable value of the contemporaneous import of the similar goods denied on the ground that the appellant have not produced any B/E in support of their contention - Held that:- Now, the Appellant are in a position to submit the bills of entry numbers, which they have obtained through RTI, by evidencing the import at lower assessable value in case of similar goods. In these circumstances, the case is remanded to the Commissioner (Appeals) to decide the matter afresh.
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