value is well-founded. The appellants have not put forth any convincing defence against the Collector's findings that in the two sets ... restricted category for purposes of import licencing, were given lower value compared to the value of those items which carried lower rate of duty
these grounds he pleaded that the impugned order may be set aside.
5. Since in their letter dated 8-2-95 the respondents have requested ... decision being relevant are reproduced below : -
"(i) for the reasons set forth by me in extenso in the decisions reported
Sharma Associates vs Assistant Commissioner Of Income-Tax on 25 August, 1995
ORDER
T.V
Minor Prahlad Ugardas Patel Oral ... vs Inspecting Assistant Commissioner. on 29 May, 1995
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