1996 (5) TMI 142

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....ant. Mrs. Ruchitra Pant, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President] -  The common appellant in these appeals imported various items of dry fruits from Afghanistan at a time when the duty was specific and not ad valorem. The Custom House suggested enhancement of the value. It is said that at that stage the appellant or his agent was prepared to accept the valu....