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1989 (9) TMI 221 - AT - CustomsExtract: .......tion with the relevant market comment rdquo and without any supporting evidence of contemporaneous import, the value so determined will not be in accordance with the provisions of Sec. 14(1) of the Customs Act, 1962. In this view of the matter, therefore, the Addl. Collector rsquo s order is not maintainable. It is set aside and the appeal allowed.
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