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2012 (9) TMI 1158 - ITAT RAJKOTExtract: .......(e) The estimated value of goods imported of ₹ 4,75,000/- and estimated profit from Value of goods amounting to ₹ 1,26,900/- is deleted by allowing the benefit of telescoping. (f) Ground No. 4 is decided against the assessee, therefore, dismissed. (g) Ground No. 5 is dismissed; To summarise, the appeal of the assessee is partly allowed.
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