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2016 (8) TMI 180 - AT - CustomsValuation - related persons - Special Valuation Scheme - addition of technical information and knowhow fee of USD 2.1 lakhs paid by the appellant to the exporter - Held that:- We are unable to appreciate summary conclusion based on assumption. It is the case of the appellant that they have provided all the material record in support of their plea. However, we find the same was not recorded and the appellant's failure to furnish the record has been concluded as reason for rejecting the appeal. - Matter remanded back.
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