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1997 (7) TMI 356 - AT - CustomsExtract: .......ract entered into at the same time as Bombay Oil Industries cannot be faulted. 6. emsp In the result, it is held that on the facts and in the circumstances of this case, the assessable value of the HDPE imported as determined by the lower authorities is in accordance with provisions of Section 14(1) of Customs Act. The appeal is therefore rejected.
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