1999 (12) TMI 66

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....t find any reason to interfere. Learned Counsel for the appellant relied upon the judgment of a learned single judge of the High Court at Calcutta in Debabrata Ghosh v. Assistant Collector of Customs [1993 (68) E.L.T. 551]. That was a case in which the auction price of a car bought in England was not accepted but the valuation was made by ascertaining the price of the car when new and then allowin....