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1999 (12) TMI 215 - AT - CustomsExtract: .......cordance with the direction of the Tribunal. This aspect is not being challenged by either side. 13. emsp In the result, therefore, we are of the view that the value determined by the Assistant Collector was correct. We, therefore, allow the appeal and set aside the order of the Collector (Appeals) and restore the Assistant Collector rsquo s order.
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