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2018 (2) TMI 958 - AT - CustomsValuation - exported steel plates - goods overvalued to get higher DEPB benefits - Held that: - no active involvement of the officers has emerged from the available records except carelessness on their part. The value declared by the exporter has not given any benefit to the officer. When it is so, there is no justification in the impugned order. Penalty of Rs One lakh each on the appellants set aside - remaining order upheld - appeal allowed in part.
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