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2007 (11) TMI 127 - AT - CustomsBilling of the invoices in unit measurement of jumbo rolls done with a tacit understanding to discharge less customs duty – statement of supplier confirms this arrangement – under-valuation established - value must be enhanced - penalty in lieu of redemption fine & redemption fine cannot be imposed on same goods twice - penalty imposed in lieu of fine is liable to be set aside - fine reduced from 10 to 2 lac – amount recovered in investigation can’t adjusted to amt. deposited – refund allowed
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