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2008 (6) TMI 180 - CESTAT, NEW DELHIConfiscation - Jute bags were confiscated on the ground that the exporter declared higher FOB value - As the appellant in addition to the purchase price paid also done value addition & also paid transportation & insurance charges, therefore, it cannot be said that the value was inflated – moreover, value of the exported goods is not related to the DEPB claim - the DEPB claim is on the weight basis and there is no discrepancy in the weight mentioned in the shipping bill – confiscation set aside
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