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2018 (9) TMI 48 - AT - CustomsMis-declaration of imported goods - requirement of specific import license - Confiscation - enhancement of value of the goods for the purpose of assessment of Customs duty - Held that:- All the goods imported by the appellant were classifiable under ISRI specifications of 1997 and the same were falling under Sub-heading 760020010. As a result, there has been no mis-declaration - Also, before enhancing the assessable value, revenue has to first establish that the price is not the sole consideration and such exercise was not carried out in the present case - appeal allowed - decided in favor of appellant.
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