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2004 (4) TMI 134 - CESTAT, NEW DELHIExtract: .......alue did not represent the full commercial price of the goods under import. The appellants have also a valid explanation about the difference in value. In these circumstances, the enhancement of value made cannot be sustained. Accordingly, the impugned order is set aside and the appeal is allowed with consequential relief, if any, to the appellant.
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