2014 (2) TMI 115

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....DER Heard both sides. 2. This is an old appeal filed in the year 2004. Shri A.K. Jayaraj, learned counsel appearing for the appellants states that though the customs authorities have held the impugned goods to be of seconds quality, yet they have assessed the same to duty on the higher value declared by the appellants. We have heard the learned SDR, Shri T.H. Rao. 3. We find that the ....