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2008 (3) TMI 196 - AT - CustomsImported Patterns, Fixtures, Samples Units etc. – Valuation - Since the appellants had in their own contract agreed to pay fees for the patterns, fixtures and samples and had also contracted for payment of technical know how fee, we find that the appellants had mis-declared the value - Since the value has been mis-declared, confiscation of goods is justified –allegation that “old & used” goods were shown as “new” to obtain benefit under EPCG scheme, is not proved – penalty is reduced
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