2002 (5) TMI 668

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....Krishna Kumar, Member (J)]. -  This is an appeal filed by the Revenue against order dated 18-12-2000 passed by the Commissioner of Customs, ICD, Tughlakabad, New Delhi. The issue relates to misdeclaration of the value for the purpose of availing drawback. 2. Shri A.C. Jain, Advocate has appeared on behalf of the respondents and he has submitted as a preliminary objection that while pas....