2009 (3) TMI 720

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....er : T.K. Jayaraman, Member (T) (Oral)]. - The appellants imported scrap. The authorities found on examination that the goods consisted of 2700 kgs of unused nails and 25% of the cargo was of high quality structural beams and pipes. In view of this, the department proceeded against the appellants on charges of misdeclaration of the description of the goods and also the value. However, in the cou....