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2009 (9) TMI 858 - AT - CustomsExtract: .......ds having different descriptions of the goods and value. The Commissioner (Appeals) simply sent back the matter to the adjudicating authority to look into the issue for imposition of penalty on the appellant afresh. In these circumstances I find no infirmity in the impugned order. The appeal is dismissed. (Pronounced and dictated in the open Court)
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