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1981 (5) TMI 117 - APPELLATE COLLECTOR OF CUSTOMS, CALCUTTAExtract: .......factor in the instant case the basis of valuation as neither Section 14(1) (a) nor (b) appear to be applicable. 12. Since there is no evidence on record to prove that the declared F.A.S. value was fraudulent or incorrect the benefit goes in favour of the appellants. The appeal is, therefore, allowed with consequential relief to the appellants.
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