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2000 (10) TMI 369 - AT - CustomsExtract: .......inding that this kind of valuation is absurd is, in our view, completely correct. In the light of this it is not necessary to consider whether the Commissioner was right or not in placing reliance on the value of the importation produced by the appellant before him. 4. emsp We see no reason to interfere and dismiss the appeal. Consequential relief.
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