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1995 (11) TMI 257 - AT - CustomsExtract: .......omparison, it was obligatory on his part to spell out the basis of which he is adopting the price of the earlier import and give the basis for the 25 adjustment given. This having not been done, we find a lot of force in the contention of the appellants herein on valuation also. In the result, the impugned order is set aside and the appeal allowed.
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