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1992 (3) TMI 205 - CEGAT, NEW DELHIExtract: .......her go except to accept the transaction value. We, therefore, hold that the assessable value should be on the basis of transaction value. 17. Since we are accepting the transaction value the question of levy of penalty and confiscation of goods does not arise. 18. The appeal of the importer is allowed and the Department rsquo s appeal is dismissed.
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