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2007 (8) TMI 554 - COMMISSIONER OF CUSTOMS (APPEALS), MUMBAIExtract: .......emsp In view of the above observations, this authority-in-appeal is constrain to set aside the impugned order-in-original as ultra vires. In the absence of any concrete finding to refute the transacted value thereof, it is hereby ordered that the invoiced transaction value be adopted for the purpose of assessment. 6. emsp It is ordered accordingly.
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