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1996 (7) TMI 240 - CEGAT , NEW DELHIExtract: .......price had not been proved to the satisfaction of customs officer before clearance of goods. Since goods were no longer available for examination, having been cleared by the appellants, the refund claim of the appellants has been correctly rejected by the lower authorities. 6. emsp In view of this, we uphold the impugned order and reject the appeal.
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