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1983 (9) TMI 285 - AT - CustomsExtract: .......n. Nor is there any suggestion that the fixed price obtained by the appellants was not a price at arm’s length. In the circumstances, we hold that the Department was not justified in escalating the contracted price of U.S. 129.50 for the smaller lot of 60 M.T. Accordingly, we allow both the appeals with consequential relief to the appellants.
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