2009 (11) TMI 786

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.... ORDER Heard both sides. The Revenue filed this appeal against the impugned order whereby an amount of Rs. 70,186/- was allowed on the ground that the duty was paid in respect of bill of entry dated 30-3-99 whereas the consignments of Runner Canals on which the duty was paid were not received. The Commissioner (Appeals) relied upon the Certificate of the Kolkata Port Trust showing the - consi....