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![Customs Act: Assessable Value Has To Be Determined On The Basis Of The Price Declared In The Bills Of Entry: SC [Read Judgment]](https://www.livelaw.in/cms/wp-content/uploads/2018/12/Justice-AK-Sikri-and-Justice-Abdul-Nazeer-1.jpg "Customs Act: Assessable Value Has To Be Determined On The Basis Of The Price Declared In The Bills Of Entry: SC [Read Judgment]")