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2007 (11) TMI 262 - AT - CustomsDiscrepancy in respect of the quantities found in the containers, vis-a-vis those declared - discrepancies in quantity, admittedly, relate to an excess DEPB – hence DEPB entitlement of the exporters would have, therefore, to be reduced - hold that FOB value as declared on the invoices and PMV as declared on the DEPB declarations on record, are correct - allegations of deliberate mis-declaration of quantity & value are not proved – confiscation & penalty not justified – revenue’s appeal rejected
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