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1994 (9) TMI 176 - CEGAT, NEW DELHIExtract: .......was US 650 by a Hong Kong supplier for shipment from Singapore and these were not considered by the Adjudicating Authority in determining the value. In the facts and circumstances of the case, we hold that there was no justification either for enhancement of transaction value or to impose penalty. All these four appeals are disposed of accordingly.
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