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1989 (9) TMI 248 - CEGAT, NEW DELHIExtract: .......t justified and the order of confiscation and fine on the goods is set aside, as also the penalty on the appellants, in the absence of any proven mala fides on their part. In the result, we order valuation of the goods for purposes of Customs duty in accordance with the highest price as indicated above. The appeal is disposed of in the above terms.
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