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    <title>Confiscation and penalties for alleged over-valuation of imported diamonds overturned due to lack of evidence. No unlawful activities found.</title>
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      <description>Over-valuation of rough diamonds imported from Dubai/Hong Kong - in the entire investigation, not a tip of evidence in support of this allegation was adduced. There is no evidence of laundering of money, parking or to cover the differential cost of other imports or any unlawful activities unearthed on the part of appellants - Confiscation and penalty set aside - AT</description>
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