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2008 (9) TMI 327 - AT - CustomsOvervaluation – claim of higher DEPB – confiscation of export goods - there is ample evidence available to that effect in the form of statement of the CHA, who has stated that PMV was changed - invoices of identical goods sold by Ludha Udyog to other customers and similar goods sold by others duly supported by test reports - no correspondence was produced between importer and exporter leading to the export in support of their declared invoice value – overvaluation upheld – confiscation of goods upheld – personal penalties imposed justifiable.
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