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2010 (8) TMI 290 - AT - CustomsValuation - enhancement of the value - contemporaneous import - sale by the UAE-based trader to the Indian importer and the same was at a higher price as indicated in the invoice issued by the trader - enhancement of the value of the goods imported by the appellant – Held that: - value declared by the importer should ordinarily be accepted where it is shown that none of the special circumstances mentioned under Rule 4(2) did not exist for rejection of the declared value
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