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2003 (10) TMI 95 - CESTAT, MUMBAIExtract: .......toms Valuation Rules, the charge of mis-declaration of values cannot be established. Consequently, the liability for confiscation under Sec. 111(m) is not called for along with penalty under Sec. 112(a) as arrived at by the ld. Commissioner. The same is required to be set aside. 4. In view of our findings, the order is set aside and appeal allowed.
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