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2007 (12) TMI 87 - AT - CustomsIron ore confiscated on basis of test reports of samples because as per report iron content in the iron ore was 65.5%. – assessee at the time of export submitted a certificate issued to the effect that the content of Fe in the ore was 62.90% which was well within the limit of 64% - there is chance of evaporation of moisture & a test conducted after lapse of 6 months time, would not give the same iron content which was found at the time of export- Revenue’s allegation is not justified
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