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2010 (10) TMI 160 - SC - CustomsValuation – transaction value – price of the vessel has been reduced by an addendum to the original agreement - acceptance of the price must turn on the genuineness of the addendum - Held that: - Tribunal, no dispute that what had been imported was different from what had been agreed to be imported and there was no provision in the agreement to take note of the difference - price of the vessel had to reflected in the addendum - no fault can be found with the impugned orders of the Tribunal – Appeal is dismissed
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