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2000 (2) TMI 181 - AT - CustomsExtract: .......e any such thing is available with them. The appellants had not contested this part of the order. It is thus confirmed. 16.Subject to the above, the declared CIF value is allowed to be accepted. The confiscation of the goods is set aside. The imposition of penalty is also set aside. The appeal is disposed of in the above terms. Ordered accordingly.
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