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2004 (12) TMI 415 - AT - CustomsExtract: ....... the absence of any doubt about the invoice price. The view of the Tribunal in case of Adani Exports v. CC, Vishakhapatnam 2000 (116) E.L.T. 715 was confirmed by the SC. As such, we are of the view that the order passed by the authorities below are unsustainable. We order accordingly and allow the appeal with consequential relief to the appellants.
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