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2017 (9) TMI 1451 - AT - Customs100% EOU - Misdeclaration of description of goods - enhancement of value - Held that: - the goods have been imported accompanied by the Malaysian supplier's invoice in which the value of the goods found declared differently from what has been claimed at the point of export. Once the goods are considered as an independent import not connected with the claim of export from India, the findings of the adjudicating authority merits approval - confiscation upheld - appeal dismissed - decided against appellant.
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