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2018 (4) TMI 599 - AT - Service TaxValidity of assessment order - enhancement of value - non-speaking order - whether enhancement of declared value can be done without rejecting the same and providing contemporaneous value? - Held that: - the Lower Authority have not brought of record any contemporaneous value in order to enhance the value declared by the appellant of the goods imported. In the absence of any such evidence to indicate that there was under valuation, the Impugned Order is unsustainable - appeal allowed - decided in favor of appellant.
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