2011 (7) TMI 633

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Full Text of the Document

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.... Revenue filed this appeal against the impugned order passed by the Commissioner praying for enhancement of redemption fine and amount of penalty. 3. Brief facts of the case are that the respondents made import of old and used photocopier which is restricted under the Import Policy. As per the Revenue, the Importer suppressed the value of goods with intend to evade duty. The value declared b....