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1997 (9) TMI 260 - CEGAT, MUMBAIExtract: .......he value determined by the importer (does appear very low) cannot by itself justify arbitrary determination of the assessable value. The Valuation Rules itself provided for enough provision to deal with such contingencies. The order of the Additional Collector therefore cannot be upheld. 6. emsp We allow the appeal and set aside the impugned order.
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