1998 (9) TMI 564

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....appellants in this case were entitled to import brass fittings free of duty against advance licence for use in footwear. The imported goods were found to be polymer fittings with brass tips mounted thereupon. The jurisdictional authority held it to be a case of mis-declaration and also held that the goods were not covered under the licence. On formal issue of show cause notice being waived, the Ad....