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2019 (2) TMI 777 - AT - CustomsValuation of imported goods - loading of cost of transport of the imported goods - value to be adopted for the purposes of payment of Customs duty on the bunker, which remains in the vessels at the time of its conversion from foreign run to coastal run - applicability of Rule 9 of Customs Valuation Rules, 1988 - appellant claimed that, price declared by them has already included the elements of freight, insurance and landing charges. Held that:- The Commissioner (Appeals) had taken the view that the determination of value on the basis of Rule 9, is not justified - the valuation may be appropriately decided on the basis of Rule 7 of the Valuation Rules. Appeal allowed - decided in favor of appellant.
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