2005 (6) TMI 468

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....r (T)]. - This is an appeal filed by the Revenue against Order-in-Appeal dated 12-11-1993 passed by the Collector of Customs (Appeals), Custom House, Chennai. The short point is the respondent by Bill of Entry No. 002598 dated 22-1-1991 cleared certain items on payment of duty. Later, on examination at their premises, it was found that a particular item was short shipped. A communication from th....