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2001 (10) TMI 229 - AT - CustomsExtract: .......izure value of the goods was Rs. 15,000/-. The T.V. was sold at Rs. 10,000/- by the Department. The Tribunal directed the seizure value to be refunded even if the realization was less. 15.Allowing the two appeals, we direct that the two appellants should be compensated to the extent of the cif value of the goods imported as shown in the panchanama.
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