2009 (7) TMI 1138

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....the Respondent. ORDER Ld. DR Shri Vijay Kumar and Shri S.R. Meena, SDR submit that the levy made by order of adjudication was additional customs duty in terms of Section 3(1) of the Customs Tariff Act, 1975. But when the Respondent approached the ld. Commissioner (Appeals), the said authority converted the levy under Section 3(1) into levy under Section 9 of the said Act. Such a conversion i....