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2017 (10) TMI 1350 - AT - CustomsMisdeclaration of value and description of imported goods - Held that:- It is established that there was mis-declaration of the value of the goods which cannot be said to be inadvertent for no rebuttal made by appellant leading any cogent and credible evidence. Chartered Engineer’s technical details could not be challenged by appellant leading any evidence - appeal dismissed - decided against appellant.
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