2003 (12) TMI 412

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Full Text of the Document

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....the Respondent. [Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of duty of Rs. 3,41,971/- and a penalty of Rs. 1 lakh. 2. The duty has been demanded and penalty imposed on the consignment of pharmaceutical samples of medicament that the applicant cleared on the ground that their value has been underdeclared. The applicant valued these base samples for a....