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2012 (11) TMI 365 - CESTAT, NEW DELHIDemand of duty and interest – rejection of declared transaction value - upward revision of transaction value based on the value of contemporaneous imports of identical /similar items as available in NIDB – Held that:- Declared transaction value can be rejected only if the conditions specified in Rule 4(2) of the Customs Valuation Rules are not satisfied and in this case, no cogent evidence in this regard has been produced by the Department – demand rejected
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