2008 (5) TMI 600

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....r : Chittaranjan Satapathy, Member (T)]. - Heard both sides. It appears that the appellants had imported the impugned goods and declared the same to be mutilated and fumigated but apparently, the impugned consignments consisted of some old and used garments which were not mutilated and fumigated and hence, the bills of entry were assessed directing the appellants to pay fine and penalty which the ....