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1996 (4) TMI 444 - AT - CustomsExtract: .......on. 3. emsp Ordinarily, the value assessed on the consignment will be only for the purpose of duty and not for the licence purpose unless there is adequate material to show deliberate underinvoicing. There is no such material in the present case. We therefore set aside the order appropriating Rs. 65,000/- towards redemption fine. Appeal is allowed.
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