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2017 (11) TMI 949 - CESTAT MUMBAIValuation - includibility - conversion cost - redemption fine - penalty - Held that: - There is no cogent and credible reason and evidence brought out to show that there was no incurring of conversion cost of the vehicle to make that right hand drive from left hand drive. The vehicle was originated in USA and to came Thailand for export. Also the import was found to have been made in violation of import licensing conditions as well as undervalued - redemption fine and penalty upheld - appeal dismissed - decided against appellant.
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