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2001 (4) TMI 354 - AT - Customs

2022 (4) TMI 529 - AT

The appeal was filed by M/s. K.K. Exports regarding the valuation of Nail Polish Bottles. The declared value was Rs. 78 per piece, but the Commissioner of Customs valued it at Rs. 30 per piece and imposed a penalty. The Tribunal agreed with the exporters that Nail Polish prices vary widely and upheld the declared value, setting aside the penalty. The appeal was allowed.

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