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1991 (4) TMI 234 - AT - CustomsExtract: .......tion of rejection of the invoice value. Since the facts of this appeal are identical to those in Appeal No. 433/84-A our decision in the latter appeal should also apply to the former. Accordingly, the orders of the lower authorities relating to Appeal No. 434/84-A are also set aside and this appeal is also allowed with consequential relief, if any.
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