1996 (5) TMI 167

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Full Text of the Document

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.... per : Justice U.L. Bhat, President]. - Appellant is absent and is not represented in spite of notice of hearing. We have heard Shri Malik, SDR and perused the records. 2. Appellant imported four machines with certain accessories. The invoice showed separately the price of each machine together with the respective accessories. The Bill of Entry separately declared the value of accessori....