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2014 (11) TMI 326 - MADRAS HIGH COURTValuation of goods - Enhancement in value of goods - Misdeclaration of value of goods - Held that:- only allegation made against the petitioner is that the petitioner made wrong declaration of assessable value of the consignment in question and therefore, the authority concerned has enhanced the assessable value of the goods to ₹ 12,69,374/-, the correctness of the order-in-original is subject to the outcome of the appeal, pending consideration by the Commissioner of Customs (Appeals). As the consignment in question are not prohibited or restricted items, this Court is of the view that the petitioner should be granted permission to clear the consignment in question, subject to the some conditions - Decided partly in favour of assessee.
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