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2003 (4) TMI 483 - AT - CustomsExtract: .......ecially when the LMJ-1 and LMJ-3 are not established to be the same goods. (d) When Valuation under Rule 4(1) as applicable, is determined, then there is no case to enhance the values and or determine any additional duty. There is also no cause for any penalty. 9. emsp In view of our above findings this appeal is to be allowed. Ordered accordingly.
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