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2021 (8) TMI 1329 - GUJARAT HIGH COURTMaintainability of appeal - requirement of compulsory deposit of 7.5% for the appeal to become competent and to be heard - high valuation of goods which would actually be of much lesser value - penalty - HELD THAT:- All the arguments can be raised before the appellate authority and the appellate authority would be well within its powers either to itself examine these aspects of the matter or to remand the matter for fresh valuation if it is convinced that the Valuation Rules of 2007 have not been followed. It is not deemed to be a fit case for interference under Article 226 of the Constitution. The petition is accordingly dismissed.
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