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2017 (7) TMI 79 - AT - CustomsValuation - rejection of declared value - the adjudicating authority has placed reliance on import data instead of ascertaining the price of contemporaneous imports - Held that: - the impugned order has not given a fair consideration to the issues raised on behalf of the appellant. Consequently, the impugned order lacks credibility - This needs to be remedied for which purpose we set aside the impugned order and remand the matter back to the original authority to hear the matter afresh - appeal allowed by way of remand.
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