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2006 (4) TMI 135 - SCH - CustomsValuation of goods - Overvaluation of goods - Held that:- Tribunal, though the final court of fact, has not recorded the findings after considering the voluminous evidence which was present on the record. Tribunal has not adverted to the evidence present on the record. We are not satisfied with the impugned order. The Tribunal being the final court of fact should have been given considered findings after delving into the evidence which was present on the record - Matter remitted back - Decided in favour of Revenue.
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