2001 (3) TMI 360

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..... 272-V/99-Mum - 537/2001-WZB/C-II
Customs
Shri J.H. Joglekar, J. REPRESENTED BY : Shri B.J. Raichandani, Advocate, for the Appellant. Smt. Reena Arya, DR, for the Respondent. [Order]. -   .....

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..... LDs was Rs. 200/-. Smt. Reena Arya submits that the market value could be higher. However, I find that it cannot be as high as Rs. 2000/-. 2. On the ground over valuation also on the ground that .....

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