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2022 (8) TMI 1408 - CESTAT MUMBAIOver-valuation of the goods that were imported for the purpose of setting up Transmission Line and Substation in the State of Maharashtra - Confiscation - Penalty - HELD THAT:- The prayer made in the present Customs Appeal is identical to the prayer made in OMMISSIONER OF CUSTOMS (IMPORT) VERSUS M/S. MAHARASHTRA EASTERN GRID POWER TRANSMISSION COMPANY LIMITED (MEGPTCL) , M/S. PMC PROJECTS (INDIA) PRIVATE LIMITED, M/S. ELECTROGEN INFRA FZE, SHRI VINOD SHANTILAL SHAH ALIAS VINOD SHANTILAL ADANI, SHRI JATIN SHAH, SHRI MITESH DANI, SHRI MEHUL JANI, SHRI JAYDEV MISHRA AND SHRI DHARMESH PAREKH [2022 (9) TMI 23 - CESTAT MUMBAI] where it was held that there is absolutely no evidence available on record which can create a doubt on the correctness of the declared transaction value. Therefore, the declared transaction value is required to be accepted under rule 3 of the Valuation Rules read with section 14 of the Customs Act. Appeal dismissed.
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