2000 (8) TMI 457

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....DR, for the Respondents. [Order per : S.S. Sekhon, Member (T)]. -  In these cases, the issue involved is the determination of a fact whether the garments under export had reached the Customs area on or before 31-12-1998 or thereafter as alleged in the show cause notice and determined by the Commissioner, consequent to which the penal liabilities, redemption fine and denial of drawback h....