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2006 (4) TMI 285 - CESTAT, NEW DELHIExtract: .......ing that the appellant-clearing agent has concerned himself with the clearance of overvalued goods is not sustainable. That being the position of evidence, punishment imposed on the appellant is not sustainable. 10. emsp In the result, the appeal succeeds and is allowed after setting aside the impugned order. (Dictated and pronounced in open Court)
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