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1 - 3 of 3 (1.65 seconds)The Customs Act, 1962
M/S Om Drishian International Ltd vs Cce, Delhi Iv on 16 October, 2014
5. From the above order, it can be seen that the goods in the present
two appeals as well as in the appeal disposed by the above mentioned
order, are absolutely identical. Therefore, there is no need to give the
findings again on the identical facts. Therefore, following the ratio of the
decision in the case of M/s. SRR International (supra), we are of the
considered view that enhancement of the value of imported goods and
consequential differential duty demand is not legal and correct.
Accordingly, the impugned orders are set-aside and appeals are allowed.
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