2001 (6) TMI 385

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....der per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of penalty of Rs. 5 lakhs imposed on the ground that the applicant misdeclared the identity and value of fabrics that it tendered for export. The Commissioner finds that testing showed them not to be polypropylene fabrics as claimed by the exporter, but dhurries with a backing of cotton and their value ought to be R....