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2006 (5) TMI 221 - AT - CustomsExtract: .......ansaction value of the appellant was not correctly done. The consignments were required to the assessed to duty based on their transaction values. There was no short levy of duty. 9. emsp In view of our findings above, the appeal succeeds and is allowed with consequential relief, if any, to the appellant. (Dictated and pronounced in the open Court)
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