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1987 (6) TMI 68 - HC - CustomsExtract: ....... be sustained, inasmuch as the valuation ought to have been calculated under Section 14(1)(a) of the Act and there was no justification whatsoever for the respondents to reject the valuation as given in the invoice. 14. In the result, this petition is made absolute in terms of prayers (a) and (b) of the petition. There will be no order as to costs.
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