2007 (4) TMI 532

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 that such a declaration was on the print....