2006 (2) TMI 535

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....der]. - None appeared for the respondent. Heard Shri N.V.B. Nair, learned D.R. for the applicant Commissioner. The respondents initially imported the impugned goods against advance licence under exemption Notification No. 31/97 paying additional duty of customs @ 10%. Subsequently the appellants found that amendment sheet No. 1 dated 23-7-1998 to the advance licence (Bills of Entry were filed o....