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1995 (1) TMI 95 - SC - CustomsExtract: .......d as real value within the meaning of Section 30 of the Sea Customs Act and that was applied to the rest of the consignment also. 4. The facts are different in the instant case. We, therefore, do not think that the authority is of any help to the appellants. 5. In the result, both the appeals fail and are dismissed but we make no order as to costs.
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