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1988 (9) TMI 181 - AT - CustomsExtract: .......emsp In the result, we modify the impugned order in appeal only to the extent that the highest auction bid price of Rs. 50 lakhs, which was later approved by the Hon rsquo ble High Court of Bombay, plus the usual landing charges, shall form the basis of assessment for the ship. The appeal is partly allowed in these terms and is otherwise dismissed.
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