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1992 (2) TMI 206 - CEGAT, NEW DELHIExtract: .......nal Collector, the penalty of Rs. 10,000/- has been imposed. The records do not disclose a deliberate strategy by the appellant for declaring a lower value and as such it has to be held that the penalty in the circumstances is harsh and it is accordingly set aside, in both the appeals. 12. The appeals are, therefore, disposed of in the above terms.
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