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2008 (7) TMI 229 - AT - CustomsContention of revenue on point of ‘No sale condition waiver’ is rejected, because, once the penalties are imposed it means that the respondents are not availing of the TR concessions which enable them to import the car without obtaining licence. Therefore, further conditions of “No Sale” need not be insisted upon - Since transaction value is available and the circumstances mentioned in Rule 4(2) of CVR are absent, T.V. cannot be rejected, therefore, refurbishing charges are not includible
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