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2015 (2) TMI 335 - CESTAT MUMBAIValuation of goods - Enhancement of the value under Sec. 14(1) of the Customs Act, 1962 - Held that:- Out of the total 8 cases, in 6 cases the country of origin is different and in remaining 2 cases we find that the contemporaneous value taken for loading the value is from the imports made by the appellants only and in that case the quantum of import was 2 to 3 times more. Therefore, it cannot be treated as contemporaneous price and the action of the department in enhancing the value is not sustainable in law. Therefore, the impugned order is set aside - Decided in favour of assessee.
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