2021 (10) TMI 1063

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Full Text of the Document

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....s and Shri B.K. Pandey, learned Standing Counsel appearing for the State. Submission of the learned counsel for the petitioners is that the goods were duly accounted for and accompanied by valid documents. The revenue authorities have committed an error of law in artificially increasing their valuation. Further, the valuation was increased, wholly contrary to law without following the express pro....