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2017 (3) TMI 406 - CESTAT CHENNAIValuation of imported goods - lining material - NIDB data was used by Customs to be representative data for Revenue to disturb the value declared by the appellant - Held that: - NIDB data is not substitute of evidence. Therefore, fair adjudication is expectation of law confronting the materials supporting the NIDB data for rebuttal by the appellant - appeal allowed by way of remand.
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