2013 (9) TMI 703

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....er P.K. Das; Heard both sides and perused 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 chemi....