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2004 (8) TMI 514 - AT - CustomsExtract: .......at there is justification for loading the value and, accordingly, set aside the same. Confiscation is also set aside for the reason that the goods have not been found to have been misdeclared in respect of value or description. We, therefore, set aside the impugned order and allow the appeal with consequential relief, if any, due to the appellants.
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