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1996 (8) TMI 201 - AT - CustomsExtract: .......o ground to interfere with the value determined by the Additional Collector. 14. emsp The circumstances of the case do not leave any room for doubt regarding the deliberate and wilful misdeclaration of value. Hence the value determined, and the order for confiscation, redemption fine and imposition of penalty are justified. The appeal is dismissed.
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