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2018 (5) TMI 1795 - CESTAT KOLKATAValuation of imported goods - enhancement of value based on NIDB data - provisional release of the goods which is lying in the Port for want of clearance from Customs - Held that:- Unless and until the evidence of the estimated price per piece is submitted to the importer or before the Bench by the Revenue, the appeal could not be taken as for final hearing. The bank guarantee shall be reduced to ₹ 20.00 Lakhs for Bill of Entry No. 3033470 and ₹ 15.00 Lakhs for Bill of Entry No. 3081944. The Bonds shall be executed for on the full value of the goods. The goods in question shall be released accordingly - appeal allowed.
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