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1998 (8) TMI 250 - AT - CustomsExtract: .......lso. Therefore, we find that the ratio of that decision is also applicable to this case. We respectfully, apply the same and conclude that the declared transaction value needs to be accepted in law. 9. emsp In view of the aforesaid discussions and findings, we set aside the impugned order and the appeal is allowed with consequential relief, if any.
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