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2013 (7) TMI 1035 - AT - CustomsExtract: .......had mis-declared the value of the goods under importation by suppressing the facts and agreements relating to the importation as held by the learned Member (Technical) OR The extended period of time is not invokable as there was no suppression of facts on the part of the importer as held by the Member (Judicial). (Pronounced in Court on 12/07/2013)
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