2007 (4) TMI 532

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.... the Appellant. Shri P.K. Das, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)].  Heard both sides. We find that the Appellants imported the impugned used and old diesel engines as described in the invoice dated 19-7-2001. This invoice was attached to a declaration signed by the proprietor which states that these are new materials. The ld. Consultant explains....