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1999 (11) TMI 484 - CEGAT, NEW DELHIExtract: .......lue is, therefore, unreasonable, contrary to the principle of valuation contained in Rule 8 of Customs (Valuation) Rules and the data available in India, before the adjudicating authority. The impugned order is, thus, clearly arbitrary and illegal and is required to be set aside in its entirety. We do so, with consequential relief to the appellant.
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