1998 (12) TMI 172

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....Member (T)]. - We have heard the departmental representative on the appeal filed by the Department; the respondent is absent and unrepresented despite notice. 2. In the impugned order the Collector has observed that the value of the catalyst imported by the respondent was under declared. The value declared was US $ 77.50 per kg, whereas it should have been much higher, for the reason that ....