2004 (2) TMI 404

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....Justice K.K. Usha, President (Oral)]. -  The ld. Counsel for the appellant brought to our notice Circular No. 85/2003, dated 24-9-2003 containing the direction that the Bills of Entry filed for home consumption prior to 1-8-2003 should be assessed on the basis of test reports of samples drawn by the Port Health Officer (PHO). If the report mention the item as 'crude palms oil/palmolein' or a....