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2017 (6) TMI 257 - AT - CustomsMisdeclaration of description and classification of goods - CHQ Wire Rods - denial of exemption benefit claimed by appellant - Held that: - There is no rebuttal to the NML report leading any cogent evidence to show that the goods of the description stated by in the NML report was not imported - Revenue’s stand on the mis-declaration of the goods is established. So far as the valuation is concerned, once mis-declaration is established, the appellant loses its right to challenge the valuation further. Therefore, the valuation adopted by Revenue for adjudication remained unchallenged and duty is leviable thereon. Redemption fine and penalty upheld - appeal dismissed - decided against appellant.
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