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2017 (12) TMI 821 - AT - CustomsValuation of imported goods - misdeclaration of description of goods - demand of differential duty, redemption fine and penalty - Held that: - Heavy melting iron scrap misdeclared as articles of iron and steel suggests that appellant had a pre-determined mind to suppress the actual description of the goods as well as value thereof - there shall be no question of interference to the valuation adopted by the adjudicating authority - demand upheld - appeal dismissed - decided against appellant.
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