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1990 (3) TMI 192 - CEGAT, NEW DELHIExtract: .......ent was not justified in resorting to Section 14(1) (b) read with Valuation Rules in determining the value of the imported goods. In the view we have taken, we hold that price shown in the invoice was the correct value at which the goods were ordinarily sold or offered for sale. 14. In the result we uphold the impugned order and dismiss the appeal.
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