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2008 (5) TMI 203 - CESTAT AHMEDABADVessel along with cargo was seized on the ground of mis-declaration and undervaluation of cargo – short shipment - appellant claim they have received only 76.385 MTs. of HMS and the remaining quantity was not delivered to them and therefore, they were not liable to produce any end-use certificate for the remaining quantity and were not liable to pay duty, is not acceptable - Since they have produced end-use certificate only for 76.385 MTs. out of 550 Mts. the demand is confirmed
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