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2008 (4) TMI 252 - CESTAT BANGALOREUndervaluation – recovery of undersigned agreement between assessee and foreign supplier - it confirmed the existence of a relationship between them – enhancement of value is justified – valuation u/r 8 of Customs Valuation Rules was righty done - reopening of concluded old case of similar machines imported in 2000 & 2003 by invoking larger period, is also justified as there was suppression of the fact of no sale transaction – confiscation on ground of misdeclaration is also justified
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