2003 (12) TMI 382

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Full Text of the Document

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.... SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  This is an appeal at the instance of the assessee challenging the alleged loading of value of Iranian Pistachios with Shell imported by it under Bill of Entry dated 21-10-2002. The appellant declared the value at the rate of US $ 3.21 per kg. which was enhanced to US $ 3.88 per kg. by the Customs authorities. 2.....