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2003 (9) TMI 425 - CESTAT, NEW DELHIExtract: .......port goods by the exporter and that verification with chemist had confirmed that market value was close to the export price. It is apparent that he was an associate in the fraud. 9. emsp In view of what has been stated above, we find no merit in these appeals. No interference with the adjudication order is called for. Appeals fail and are rejected.
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