2003 (12) TMI 487

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..... der per : Justice K.K. Usha, President]. This is an appeal by the appellant/importer challenging the order passed by the Commissioner (Appeals) dt.1-9-2003 regarding the value of the goods imported by the appellant. 2. On going through the order of the adjudicating authority, we find that the transaction value was rejected apparently only for the reason that the importer could not produce .....

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