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2000 (4) TMI 699 - AT - CustomsExtract: ........ We are not convinced with the above agruments of the Revenue. The onus is upon the Revenue to produce evidence for establishing under-valuation on the part of the importers. As such, we do not find any merits in the Revenue rsquo s appeal and reject the same. Cross objection filed by the respondent firm also stands disposed of in the above terms.
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