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2002 (11) TMI 228 - CEGAT, KOLKATAExtract: .......appellants. As such, we are of the view that there is no justification for lowering of FOB value of exported Gaskets of confiscation of the said goods or for imposition of penalty on M/s. Akshay Exports and Industries and other individuals. Accordingly, we set aside the impugned order and allow all the six appeals with consequential relief to them.
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