2001 (4) TMI 341

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....r per : J.H. Joglekar, Member (T)]. - The appellants requested for disposal of the appeal on merits. We do so after hearing the ld. JDR Shri J.M. George. 2. The appellants imported a ship. Assessment was done on 27-10-95 to total duty of Rs. 2,41,65,356/-. On 27-12-95, the jurisdictional officers found that the importer had already started breaking the ship although the cut and broken piec....