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2004 (5) TMI 212 - CESTAT, BANGALORE
Extract:
.......igation. Therefore, there is no violation of the provisions of Customs Act. Customs authorities cannot go into the domain of licensing authority for taking action by modifying the value limit given in VABAL. In the circumstances, we do not find any merit in the order of the Commissioner and the same is set aside. Accordingly, the appeal is allowed.