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2015 (9) TMI 1075 - HC - CustomsValuation of goods - Reassessment of bill of entry - Held that:- The order passed by the Commissioner (Appeals) nowhere gives any justification for accepting the declared value by giving the reasons for the same. In the absence of any cogent reasons, direction for accepting the declared value by the Commissioner (Appeals) was unjustified. Accordingly, the Tribunal was right in staying the operation of the impugned order in appeal with regard to direction for reassessment of the bill of entry on the declared value. - Decided against assessee.
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