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1993 (5) TMI 83 - CEGAT, NEW DELHIExtract: .......ods at the time and place of importation of the goods. In the circumstances, we hold that the department has failed to prove undervaluation of the goods in the instant case. We accordingly order that the value of the goods be accepted as declared by the appellant. 5.1 As regards the quantum of fine, we reduce it from Rs. 4.5 lakhs to Rs. 1.3 lakhs.
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