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2014 (1) TMI 64 - AT - CustomsValuation of goods - Enhancement in valuation - Commissioner set aside enhancement - Held that:- The assessed Bill of Entry having been appealed against by the importer is itself indicative of the fact that the enhanced value does not stand accepted by them. The importers cannot be precluded from challenging the assessed Bill of Entry on the sole ground that they have cleared the goods on the enhanced value, as rightly held by Commissioner (Appeals) - Decided against Revenue.
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