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2008 (4) TMI 156 - AT - CustomsAppellant is a 100% EOU – allegation that goods imported “old & used transformers” were misdeclared as “Transformer Scrap” - admittedly the appellants were permitted to import used, old/damaged transformers, which are nothing but transformer scrap - not the Revenue’s case that new transformers or transformers in usable condition were imported – since importer is being EOU, no duty is payable on the imported consignment, hence, the charge of undervaluation cannot be upheld
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