Under Article 156 (1) (89) and 25 of the Customs Act 1969, the value of foreign garments accused of exporting smuggled goods will not ultimately prove to be Rs 1,000 or more, where payable collection and profit margins. After the price of the cloth came out to about one thousand rupees or less and the prosecutor did not list the relevant year's customs operator or ITP in which the CF price of the cloth was in question, the matter was minor, the accused. Doubt deserved its benefit
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