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2010 (6) TMI 102

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....t]. - The petitioner imported a car. In respect of the same, proceedings were initiated for recovery of differential duty, fine and penalty. The matter was taken in appeal before the Commissioner of Customs (Appeals), who passed Ext. P3 order, wherein if was directed thus: "(a) The value of the Toyata Land Cruiser Car arrived at Rs. 10,19,174/-by the lower authority is upheld. (b) In exercis....

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