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1988 (2) TMI 323 - AT - CustomsExtract: ....... imported by the appellant were not similar to the instance mentioned by the Collector in his order. The value declared by the appellant is ridiculously low. Accordingly we hold that the Collector was right in adopting the value at US 12984.25 cif equivalent to Rs. 107530.00 cif. We confirm the findings of the lower authority and reject the appeal.
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