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2005 (1) TMI 566

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....er : S.S. Kang, Vice-President]. -Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner of (Appeals). 2.Brief facts of the case are that the respondent made import of certain goods and filed Bills of Entry. A declaration made by the respondent was not accepted by the Revenue and the adjudicating authority enhanced the value of the goods and confiscated the goods on th....