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of <h1>Goods under-valued, liable for confiscation. Appeal rejected, fines reduced.</h1> The Appellate Tribunal upheld the decision that goods were under-valued and liable for confiscation. The appellant's appeal was rejected, but the ... Valuation - Exim Policy - Consumer goods The Appellate Tribunal upheld the decision that goods were under-valued and liable for confiscation. The appellant's appeal was rejected, but the redemption fine and penalty were reduced to Rs. 1,00,000 and Rs. 75,000 respectively.
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