2014 (7) TMI 1144

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.... the Respondent JUDGEMENT Per : Ashok Jindal Revenue is in appeal against the impugned order. 2. Brief facts of the case are that the respondent imported the vessel 'Ocean Ruby' into India and while filing bill of entry they declared the 'vessel' as stores and other materials. As they have not declared the importation of vessel into India therefore, proceedings were initiated against the resp....