2008 (7) TMI 717

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.... the Respondent. [Order (Oral)]. - The short point in this appeal is whether the penalty imposed on the appellant who is an NRI for certain violation with regard to the undervaluation, is legal. 2. The learned Advocate invited my attention to the decision of the Tribunal in the case of Advance Exports v. CC, Kandla - 2007 (218) E.L.T. 39 (Tri.-Ahmd.) wherein in Para 11 the Tribunal h....