2008 (7) TMI 697

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.... : S.S. Kang, Vice-President]. -  Heard both sides. The applicant filed these applications for waiver of pre-deposit of duty of Rs. 1,07,41,818/- and penalties. The demand is confirmed by denying the benefit of notification No. 38/96-Cus., dated 23-7-1996. The notification provides exemption from payment of Customs duty in respect of raw silk when imported into India from China through land....

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.... examined at village Dogri and this practice is followed by the customs authorities. Therefore, the benefit of notification was wrongly denied. 3. The contention of the Revenue is that as per the MoU signed between India and China the border trade is meant only for local residents of border. The contention is that DGFT issued necessary instructions to this effect and though import is in the ....