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Appellant's Early Notification to Revenue Authorities Prevents Mis-declaration Charge for Wrong Shipment Before Bill of Entry Filing.

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....Appellant has himself brought the fact of wrong shipment to the notice of the Revenue authorities, without filing the Bill of entry, subsequent filing of bill of entry by him cannot be held to be a cause for mis-declaration - AT....

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Appellant's Early Notification to Revenue Authorities Prevents Mis-declaration Charge for Wrong Shipment Before Bill of Entry Filing.