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1998 (1) TMI 237

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....Respondent. [Order per : Justice U.L. Bhat, President]. -  Appellant imported 30 metric tonnes of Acrylamide of Japanese origin from the manufacturer and presented Bill of Entry dated 30-10-1990 and other import documents declaring the value as US $ 1425.00 per metric tonne CIF. Show cause notice was issued proposing enhancement of the value to US $ 1500.00 per metric tonne CIF on the b....