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2000 (11) TMI 164 - AT - CustomsExtract: .......ds from the vessel to find out the assessable value. Consequently, the duty liabilities imposed on the companies are set aside. When the duty demand is vacated, appellants are not liable for any penalty either. 17.The result is appeals are allowed. Orders impugned in these appeals are set aside with consequential reliefs, if any, to the appellants.
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