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1988 (3) TMI 300 - AT - CustomsExtract: .......face card be released after payment of duty on the appraised values. 15. As a result, the confiscation of the goods is set aside as also the fine therefor. (Assessment of the interface card should be done at the appraised value). Assessment of the remaining goods should be done at the declared value. The penalty is set aside. The appeal is allowed.
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