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2005 (4) TMI 140 - CESTAT, NEW DELHIExtract: .......as declared as per the transaction value and the value, which was mentioned in the appraisal report and the same was also produced by the appellant before the Custom. Therefore, the confiscation of the goods and imposition of personal penalty is set aside. 11.The appeal is disposed of as indicated above. (Pronounced and dictated in the open Court.)
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