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2001 (7) TMI 253 - AT - CustomsExtract: .......ld be accepted as the value of the goods for purposes of assessment of Customs duty under Section 14(1) of the Customs Act. It would follow that there is no case for imposition of any penalty on the Company or on its Managing Director. We, therefore, set aside the impugned order and allow these appeals, with consequential reliefs to the appellants.
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