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2006 (1) TMI 522 - AT - CustomsExtract: .......rs at Jaipur at the higher price of the same goods. In these circumstances, as the appellant produced no evidence that they are actual users of the imported watch parts and also in respect of goods price. In these circumstances, we find no infirmity in the impugned order. The appeals are dismissed. (Dictated and pronounced in open Court on 16-1-06)
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