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1999 (2) TMI 133 - AT - CustomsExtract: .......e true. The price under Section 14 is not a negotiated price but the deemed price prevailing in the general international market conditions of the supply and demand. In our view, the invoice of April, 1992 ought to have been accepted. 4. emsp Accordingly appeal is allowed. Impugned order set aside and the Assistant Collector rsquo s order restored.
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