2012 (3) TMI 172

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....; Heard the learned counsel for the appellant as well as the learned counsel appearing for the respondents.   2. It is not in dispute that the appellant imported some electrical goods and submitted Ext.P2 Bill of Entry for clearance of the same. Alleging that the goods were undervalued, the officers of the 1st respondent seized the goods and issued Ext.P3 show cause notice under Section 124....