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1992 (1) TMI 313 - AT - CustomsExtract: .......ity. Therefore, the Collector is not justified in applying Rule 5 of the Customs Valuation Rules, 1988. We have also pointed out that the invoices are subsequent to the impugned imports and therefore, they are not relevant for the reasons mentioned above. Therefore, I set aside the order of the Collector and direct them to accept the invoice price.
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