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    <title>Court Confirms Levy Against Appellant for Mis-declaration and Under-valuation in Fraudulent Land Rover Import Case.</title>
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    <description>Mis-declaration of goods - under-valuation of goods - fraudulent import of the Land Rover - The retracted statement is held to be an afterthought to manipulate evidence. There is no other evidence on record to prove the appellant’s innocence as far as the knowledge of fraudulent import - Levy confirmed - AT</description>
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