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2002 (9) TMI 780 - CEGAT, MUMBAIExtract: .......ance made to the suppliers is not produced to substantiate the claim of lesser value having been charged. 5. emsp In the absence of the satisfactory documentary evidence, the authorities were correct in dismissing the appeal filed under Section 149 of the Customs Act and also the consequential benefits. The appeal does not sustain and is dismissed.
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