2010 (4) TMI 1015

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Customs
S.H. Kapadia and Swatanter Kumar, JJ. JUDGMENT The Appellate Tribunal, in the impugned order, had set aside confiscation of rough diamonds and penalty on the ground that overva .....

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..... not experts in field. The Tribunal also observed that there was no allegation of any relationship between appellant and foreign supplier of goods casting any doubt on value declared by appellants. T .....

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