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2008 (7) TMI 217 - AT - CustomsEnhancement of value of imported goods on ground that higher price declared for the second consignment – no evidence that extra consideration was made to supplier – in view of Apex Court’s judgment in Eicher Tractors Pot. Ltd. held that, where any special circumstances statutorily particularised under Rule 4(2) of the Customs Valuation Rules, 1988 did not exist, the transaction value required to be accepted – enhancement of value is not justified – appeal of assessee is allowed
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