2002 (7) TMI 655

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....DR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner of Customs (Appeals). In the impugned Order the benefit of Notification No. 23/98-Cus. dated 2-6-98 was denied to the appellants. 2. The appellants made import of one second-hand machine and declared the same in the Bill of Entry as Sh....