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2012 (7) TMI 418 - CESTAT, CHENNAIUndervaluation of import - levy of penalty and confiscation of goods - higher value was declared by other importers for similar goods - goods imported by the appellants were similar to the comparable import made by other importers – Held that:- Once the test report establishes that the goods of the appellant match with the compared goods imported earlier and possess same attributes as is found by the same analytical laboratory, there is no necessity to interfere to the first appellate authority s order. Accordingly, appeal is dismissed.
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