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2017 (8) TMI 874 - CESTAT NEW DELHIValuation - import of Thermal Printing Media Roll with brand name “SONY” - the department opined that in the past also the appellant might have imported the same goods with undervaluation - Held that: - it appears that duty was demanded only on presumption and without having imported items in hand. So, without any concrete material to establish pertaining the imported goods, the Revenue is not justified in raising value and demand the differential duty - appeal allowed - decided in favor of appellant.
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