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2007 (4) TMI 477 - CESTAT, BANGALOREExtract: .......ion, we allow the appeal of the appellant only in respect of valuation. The goods have to be assessed to duty on the basis of declared value. As already stated we do not want to interfere with fine and penalty. We dispose of the appeal in the above terms. (Operative portion of the order already pronounced in open Court on conclusion of the hearing)
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