2009 (2) TMI 583

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....]. -  Ld. counsel Shri Sharma submits that recovery of Rs. 78,669/- under Section 142 of the Customs Act 1962 is not permissible by law because that is a mere cost of establishment charges of the Central Excise authority proposed to be collected from the appellant. Ld. Commissioner (Appeals) relying on the Board's Circular No. 31/2003-Cus., dated 7-4-2003 confirmed the order of the ld. adjud....