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1995 (10) TMI 122 - AT - CustomsExtract: ....... the Collector rsquo s finding that the value of the imported goods was determinable under Section 14(1)(a) of the Customs Act, 1962 on the basis of the invoice price of identical goods imported contemporaneously by M/s. Lumax Industry Pvt. Ltd. against Bill of Entry No. 1470/12 dated 26-9-1983 is sustainable. 5. The appeal is, therefore, rejected.
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