1999 (6) TMI 108

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....daram, Member (J)]. - In this case, the lower Appellate authority has imposed a penalty of Rs. 2,000/- on the appellant herein on the ground of contravention of the provisiOons of Notification 76/65 which prohibits importing into India, goods which have been exported to Nepal from countries other than India. The case of the Department is based on a statement of appellant in which he has stated t....