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2008 (3) TMI 139 - AT - CustomsEnhancement of value was set aside by commissioner on ground that there was nothing on record to show that the assessable value declared by the importer was not the sole consideration for sale – revenue submit that the importer having accepted the enhancement and having not asked for any speaking order should not have been granted relief – held that Enhancing the assessable value without giving an opportunity to the importer looks arbitrary – revenue appeals are rejected
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