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2008 (6) TMI 44 - AT - CustomsEnhancement of value – undervaluation - appellants failed to produce the manufacturer’s invoice – appellant’s contention that the relatively much lower prices, have arisen out of negotiation, is not acceptable because there is no proof that price negotiations were long drawn out and hard fought - Department has discharged the burden of proof by obtaining contemporaneous prices of identical goods of same country of origin (i.e. Philippines) – differential duty demand is justified
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