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1997 (1) TMI 158 - CEGAT, NEW DELHIExtract: ....... authority were not justified in relying on the quotation to prove under-valuation. Shri M. Ali, JDR commented that the under-valuation was to the extent of 100 . If that be so, better evidence was certainly called for before rejecting the declared value. 3. emsp For the reasons indicated above, we set aside the impugned order and allow the appeal.
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