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2018 (4) TMI 550 - AT - CustomsValuation of imported goods - computer hard disks - rejection of declared value - Held that: - the lower authority has rejected the transaction value without nay valid grounds. He has arrived at his decision going by the presumption that the goods were second hand in nature - There is a catena of judicial pronouncements to the effect that the department cannot reject the transaction value in an arbitrary manner - appeal dismissed - decided against Revenue.
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