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Court Rejects Initial Valuation of Imported Glass Chaton; Remands Case for Fresh Decision by Commissioner (Appeals.
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Valuation of imported goods - Glass Chaton of various varieties - rejection of declared value - enhancement of value based on NIDB data - The order is set aside and matter once again is remanded to Commissioner (Appeals) for fresh order without relying on the earlier order of Commissioner (Appeals) and limiting himself to the grounds of appeal before the Commissioner (Appeals) - AT