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2017 (8) TMI 763 - AT - CustomsValuation - sanitary ware and bathroom fittings - it was alleged that all the imports made by the appellant during the last one year by way of 30 BE were undervalued - Held that: - apart from the market inquiries there is no other evidence on record disapproving the transaction value. It is well settled law that such market inquiries cannot be made the basis for enhancing the assessable value. As such, we are of the view that impugned order of Commissioner (Appeals) calls for no interference - appeal dismissed - decided against Revenue.
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