2000 (6) TMI 354

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..... Member (T)]. The Commissioner (Appeals) has held that the value of the ship imported by Vora Associates for breaking could be correctly determined on the basis of the amendment made to the memorandum of agreement originally executed for the sale. The amendment was apparently necessitated because some components of the ship were sound to be missing. 2. We do not find, prima facie, any groun .....

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