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2003 (10) TMI 472 - CESTAT, MUMBAExtract: ....... buyers. The transaction value declared by the applicants therefore prima facie appears to be correct. The various issues raised should be gone into at a later stage. 5. emsp Having regard to these facts, we waive the pre-deposit of duty and penalty demanded and imposed on the applicants and stay recovery of the same pending disposal of the appeal.
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