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2004 (3) TMI 117 - AT - CustomsExtract: .......ok place is not on record and the assessee s submission made that it did not take place cannot be faulted with, the rejection of transaction value in this case under Rule 4(2) cannot be upheld. (c) When there is no case for rejection of Tribunal value, the order of remand and making out a new case cannot be upheld. 3. Appeals are therefore allowed.
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