2002 (1) TMI 678

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....he Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal, filed by M/s. I.K. International, the issue involved is whether the benefit of Notification No. 56/98-Cus., dated 1-8-98 is available in respect of onion imported by them and whether penalty under Section 114A of the Customs Act is imposable on them. 2. Shri H.S. Mew, learned Advocate, submitted that the issue i....