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Valuation - Undervaluation of goods - The appellant having produced the invoice in support of its declared value has done his part of the duty. If the Revenue is not happy with the said declared transaction value it is they who have to produce the evidence. There being none in the present case we find no reasons to enhance the assessable value. - Tri

Customs - Valuation - Undervaluation of goods - The appellant having produced the invoice, in support of its declared value, has done his part of the duty. If the Revenue is not happy with the said de .....

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