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2018 (7) TMI 278 - AT - CustomsJurisdiction - power of fixing the value of imported goods - main grievance of the Revenue is that the Commissioner (Appeals) of Customs is not the proper officer for fixing/assessing the value of the imported goods - Held that:- the Commissioner of Customs (Appeals) is also a proper officer of Customs for the purposes of valuation of imported goods - appeal dismissed - decided against Revenue.
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