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2004 (7) TMI 540 - AT - CustomsExtract: ........ But neither the Adjudicating Authority nor the Commissioner (Appeals) has mentioned any bill of entry vide which same or similar goods were imported US 700 PMT. In the absence of any proof, we have no hesitation in holding that the enhancement of the value is without any basis. Therefore, the impugned order is set aside and the appeal is allowed.
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