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2005 (2) TMI 645 - AT - CustomsExtract: ........ Therefore, the transaction value had to be accepted under Rule 4(1) of the Customs Valuation Rules read with Section 14 of the Customs Act as held by the lower appellate authority. There is no reason to interfere with the impugned orders. 4. emsp The appeals are dismissed. (Operative portion of the Order was pronounced in open Court on 10-2-2005)
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