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2000 (1) TMI 48 - SC - Customs
Extract:
....... shifted to the importer. We have no doubt that all this has been said by the courts again and again, but to no avail. 6.The appeal is allowed. The order under appeal is set aside. The goods in appeal shall be valued, in the circumstances, upon the basis of the value declared by the appellants. 7.The respondent shall pay to the costs of the appeal.