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2000 (6) TMI 773 - AT - CustomsExtract: .......mports and as such value cannot be fixed under the provision of rule 5 and Rule 6 of the Valuation Rules. No evidence has also been placed to reject the transaction value. As such we find that the imposition of personal penalty of Rs. 2 lakhs upon the appellants was not justified. The same is accordingly set aside. Appeal is allowed in above terms.
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