1997 (1) TMI 108

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..... peal, namely, (1) whether the payment of interest would have to be added to the price of the goods to arrive at the assessable value for the purposes of assessment of duty in terms of Section 14 of the Customs Act and (2) whether the amount of redemption fine would have been reduced by the Appellate Tribunal without giving adequate reasons therefor. We have perused the line of reasoning adopted by .....

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