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2002 (3) TMI 120 - AT - CustomsExtract: .......alue would have to be accepted unless to show the importation fell within the proviso to sub-rule (2) of Rule 4 of the Customs Valuation Rules. We, therefore, do not find sufficient material not to accept the declared value. 4. The appeal is accordingly allowed and the order confiscating the goods and imposing penalty on the appellant is set aside.
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