1997 (9) TMI 256

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Full Text of the Document

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....eal filed by Shri M.V. Madhusudan Reddy, the matter relates to the import of Cassette Player. The appellant had imported a Cassette Player in contravention of the Import Trade Control Regulations. The same was released by the Customs Authorities on caution and on payment of the customs duty. The appellant had prayed that as the Cassette Player was received as a gift, the duty amount of Rs. 1203/- ....