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2018 (2) TMI 1685 - AT - CustomsValuation of export goods - It appeared to revenue that the market value of the consignment was inflated by the exporter - Held that: - the market enquiry of the value of goods was conducted in India whereas the goods were consigned for Dubai and the value said goods would fetch in Dubai was not enquired - since the export proceeds have been realized the declared value is found to be correct - appeal allowed - decided in favor of appellant.
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