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2004 (7) TMI 137 - AT - CustomsExtract: .......ex Court in the case of Eicher Tractors Ltd. The finding reached by the Commissioner that there was mis-declaration of value, is not supported by any evidence, or even, commercial practice. 4. In the view we have taken above, the impugned order is not sustainable. It is set aside and the appeal is allowed with consequential relief to the appellant.
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