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2005 (2) TMI 639 - CESTAT, BANGALOREExtract: .......ce. There is no evidence to show that there is undervaluation in the matter and goods imported during the earlier occasion is liable for confiscation also. Therefore, both the appeals are allowed by setting aside the impugned order which is not legal and proper. (Operative portion of this Order was pronounced in open Court on conclusion of hearing)
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