2005 (2) TMI 614

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...., SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appellant filed this appeal against order-in-appeal passed by the Commissioner (Appeals). The brief facts of the case are that the appellant made import of Betel Nuts, Second Grade and declared the value @ US $ 500 PMT. The value was not accepted by the custom authorities and it was enhance....