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2003 (11) TMI 144 - AT - CustomsExtract: ....... adopted in the impugned order is totally against the provisions contained in the Customs (Valuation) Rules, 1988. The impugned order, therefore, deserves to be set aside. 7.Accordingly, we set aside the impugned order and allow the appeal. The appellants shall consequentially be entitled to the refund of the entire amount paid by them as deposits.
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