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2016 (10) TMI 1163 - AT - CustomsValuation - appellants grievance is that with the setting aside of enhancement of valuation, the Tribunal should have given further relief in RF and Penalty, whereas there is no discussion by the Tribunal as regards the quantum of RF and Penalty - Held that: - By setting aside the undervaluation aspect, the Tribunal observed that appeal is allowed to that extent, without adverting to the quantum of RF and Penalty - we allow the ROM and proceed to decide the quantum of RF and Penalty - ROM application disposed off.
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