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2003 (6) TMI 159 - CESTAT, NEW DELHIExtract: .......lant-company. There is no other evidence that the appellants had misdeclared the goods in this consignment, therefore, the charge of misdeclaration, on the basis of subsequent consignment, which is also found unsustainable, cannot be the basis for the demand of differential duty. Therefore, the impugned order is set aside and the appeal is allowed.
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