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1998 (11) TMI 250 - AT - CustomsExtract: .......or reconsideration on the ground of misdeclaration of the goods and for not including the value of plastic pulley and housing parts, therefore, it is but proper that the aspect pertaining to levy of redemption fine is required to be re-examined along with aspect pertaining to valuation. The appeal is therefore, allowed by remand in the above terms.
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