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1999 (7) TMI 626 - AT - CustomsExtract: .......3) of the said rules. In view of the above, we are not considering the other points discussed by both sides. Since we are allowing the appeals, other points, raised by Dr. Kantawala including case laws have not been considered by us. We, therefore, allow the appeal of the appellant and accept the transaction value as the correct value in this case.
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