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2000 (2) TMI 262 - CEGAT, NEW DELHIExtract: .......eclaration of the nature of the goods imported and its value are established beyond any reasonable doubt. In such a situation, the decision referred to by the appellant are not applicable. 7. emsp In the circumstances detailed above we find no merit in this appeal. The order impugned in this appeal is confirmed in its entirity. Appeal is dismissed.
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