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2008 (7) TMI 202 - AT - CustomsConfiscation - Allegation of import of used parts of the capital goods - imported goods described as “used horizontal boring machine in dismantled condition” - In the absence of any challenge, that the imports, which were made by the respondents was of complete machine & declared as a machine, in all three Bills of Entries and a factual findings as to that being the same, it has to be accepted that the respondents had every intention to import “used Horizontal Boring Machine”, not parts of CG
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