Customs Valuation Case: Duty and Interest Demand Upheld, Penalty and Confiscation Overturned. No Dispute on Valuation Findings.

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....Demand of duty with interest - Valuation - Having accepted the enhanced value and paid duty on the same and not having re-exported the goods as was ascertained from the Advocate during the course of the hearing, there are no reason to disagree with the findings as far as valuation is concerned - while confirming the demand of duty and interest, levy of penalty and confiscation set aside - AT....