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2014 (1) TMI 1170 - AT - CustomsEnhancement in the value of the imported rough marble blocks - Enhancement done on bill of entry - Held that:- to adopt the value of the contemporaneous imports, the transaction value is required to be rejected as incorrect/false on the basis of same evidence. Secondly, the contemporaneous imports value is required to be picked up after establishing that the goods match in the quality, quantity and country of origin and time period. There is nothing on record to reflect upon such facts - Decided against Revenue.
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