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2008 (6) TMI 64 - AT - CustomsImport of non-coking coal - Revenue proposed to enhance the said value on basis of contemporaneous import – appellant submit that price is less because of import of higher quantity and payment of 90% amount immediately - no reasons advanced by Revenue to doubt the transaction value - no evidence that any extra money has flowed back to the foreign supplier of the goods – contract of importer & supplier is detailed and there s no doubt n respect of contract – Transaction Value acceptable
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