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....he Respondent. ORDER The appellants herein filed a Bill of Entry dated 28-5-09 through the CHA for clearance of goods declared as 100 pieces of Used Pipes @ US$ 200 per piece. Since no licence was produced for the import of the item which was spares other than reconditioned/refurbished, the goods were confiscated with an option to redeem the same on payment of a fine of Rs. 2,40,000/- and a pena....
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