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2008 (7) TMI 805 - CESTAT, NEW DELHIExtract: .......mport of ldquo 120D/30F A Grade even high glue Viscose Rayon Filament Yarn rdquo of Chinese origin at US 3.38 per kg. CIF, which as discussed above, is different from the goods imported by the Appellant, there is no other evidence of under invoicing. The impugned order is, therefore, not sustainable and the same is set aside. The appeal is allowed.
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