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2008 (12) TMI 156 - CESTAT MUMBAIDEPB – overvaluation of export goods to claim export benefits – confiscation of goods – appellant consistently confessed to having overvalued the goods for claiming undue DEPB benefit and even produced documentary evidence of Present Market Value (PMV) – a reference Circular of CBEC wherein the procedure for determining PMV of export goods was clarified is not acceptable since the appellants themselves produced evidence of PMV – cases produced by the appellants are supporting the department’s case - confiscation of goods and imposition of penalty upheld
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