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    <title>Importer Alleged of Under-Valuation; Motorcycle Released After Duty Payment Due to Lack of Evidence by Department.</title>
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    <description>Import of one used motor cycle under Transfer of residence (TR) facility - non-fulfillment of condition for availing the relaxation from import conditions - under-valuation - Department has not brought any material on record to show that the documents produced by them are not genuine document and that there was some transfer of illegal considerations - the said vehicle directed to be released on payment of appropriate duty - AT</description>
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