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2000 (7) TMI 152 - AT - CustomsExtract: .......b which has also been reiterated by this Bench in Motor Image Automotive (supra). Taking into consideration the ratio of judgments cited, we hold that unauthenticated quotation cannot be the basis for enhancing the transaction value. In that view of the matter, the impugned order is set aside and appeal allowed with consequential relief as per law.
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