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2007 (12) TMI 226

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....e Tribunal, Principal Bench, New Delhi in C/Appeal No. 55/2007-SM. 2. The Appellant is a customs house agent and he was acting on behalf of M/s. Khyati International. It was found by the Customs authorities that the exported goods were over-valued by M/s. Khyati International and that the Appellant had signed relevant documents in this regard. It was further found that the higher value was declar....

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