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2001 (12) TMI 742 - AT - CustomsExtract: .......lms. We, therefore, order that the assessment of the imported goods be finalized and duty charged adopting the assessable value of US 1.95 per Mtr. The differential amount if any, realized from the appellant towards duty or penalty may be returned to the appellant. Thus, the appeal is partially allowed by setting aside the confiscation and penalty.
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