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2003 (9) TMI 496

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....Jyoti Balasundaram, Member (J)]. - This is an application for waiver of pre-deposit of penalty of Rs. 10 lakhs imposed upon the applicant herein holding that he is one of the persons who master minded the episode of mis-declaration of quantity and value of goods by M/s. Neetu Fashion for the purpose of availment of drawback to which they were not entitled. 2. Although none appears for the ....