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2013 (9) TMI 703

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....sed the records. M/s. The Standard Scientific Company, Proprietor, Sri Premchand Agarwal, appellant herein exported 11 (eleven) consignments under the description of goods Calcium Hydrogen Phosphate Anhydrous GR Grade. After thorough investigation, it was ascertained that the goods cleared were found to be Calcium Hydrogen Phosphate (Dibasic), a cheap chemical and value was highly inflated. The of....

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