2015 (11) TMI 441

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Full Text of the Document

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.... Ms. Sunita Rani Singh, Adv. And Mr. B. Krishna Prasad,Adv. ORDER The respondent-assessee had imported components of Tractors from M/s. Same Duetz Farh, Italy and filed Bill of Entry stating the price at which the goods were imported and seeking to pay the customs duty thereon. The Customs Authorities, however, found that the respondent had also entered into Technical Know-how Agreement with t....