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    <title>2014 (3) TMI 559 - DELHI HIGH COURT</title>
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    <description>The challenge to the valuation of seized goods and the method of determining weight was treated as a factual dispute based on the seizure material, invoices, mahazars and admissions by the partners and directors. The finding that the wooden drums had already been deducted, and that discrepancies in description, size, quantity and weight were supported by contemporaneous records, was not shown to suffer from any legal error. The court held that the issue did not give rise to a substantial question of law, and the valuation and weight-related finding was left undisturbed.</description>
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