2023 (9) TMI 1398

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..... - Ash content in the samples - it was held by Tribunal that It is settled position of law that unless the transaction value could be established to be improper upon the finding that import invoices were either fabricated or fake or that any relationship exists between the importer and the exporter, the transaction value has to be accepted as correct value for assessment under Rule 3 of the Custom .....

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