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2005 (5) TMI 559

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....dvocate, for the Appellant. Shri S.S. Bhagat, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein had imported a Vessel M.V. Herbert for breaking up and filed Bill of Entry dated 17-7-96 for its clearance for home consumption. Provisional assessment was finalised by the Assistant Commissioner directing payment of duty on imports under appropr....