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2008 (3) TMI 89 - AT - CustomsImport of silk fabrics – Commissioner was justified in enhancing the value of imports on ground that value of identical product imported around the same period from the same supplier is higher than the price declared by assessee, importer – importer not explained why he was supplied with the goods at reduced price - details furnished in bill of entry in relation to the imports were not found wrong – hence confiscation & penalty only on ground of enhancement of value is not justified
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