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2013 (9) TMI 321 - CESTAT NEW DELHIRe-examination of the bills of entry and goods - whether contemporaneous evidence should be basis of adjudication against the appellant – Held that:- Only after proper examination of the features along with the contents of contemporaneous evidence the finding could be acceptable to law - Terms of contracts, quantum of import, value prevailing at the relevant point of time, feature of goods use of the goods should also receive his consideration - assessee shall get fair opportunity of defence without seeking any adjournment - above exercise of determination of the issue shall be completed as expeditiously as possible – appeal decided in favour of assessee.
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