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2000 (7) TMI 310 - CEGAT, NEW DELHIExtract: .......ered by the proceedings shall also be finally assessed in terms of the finalisation of the SVB investigations. We make it clear that on finalisation of the assessments if the charge of mis-declaration is found to arise, the competent Customs authorities shall be at liberty to initiate proceedings on that count. Appeal is disposed of on these terms.
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