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    <title>1994 (9) TMI 150 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Collector&#039;s findings on quantity suppression and misdeclaration but remanded the matter for revaluation, directing disclosure of valuation sources and providing appellants an opportunity to respond. The appeal outcome involves re-determining the goods&#039; value, potentially impacting the redemption fine and penalty based on the revised valuation.</description>
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