Stock Valuation Dispute: 10% Variation Accepted, Exceeds Require Justification; Duty Demand Upheld Without Sufficient Explanation.

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....Clandestine removal of goods - Appellant contended that valuation of stock was on estimation basis and there is bound to be a variation - 10% variation as normal is allowed, but over and above 10%, in absence of cogent explanation, demand of duty confirmed - AT....