TMI BlogEnhancement in declared value of import - Appellant has declared the same description what is given in...Enhancement in declared value of import - Appellant has declared the same description what is given in the invoice/customs documents not only in the present bill of entry but in the other imports of the same appellant - There is no wilful misstatement on the part of the appellant or any evidence indicating that some extra amount has been repatriated to the supplier for the present consignment - Demand set aside - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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