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2015 (4) TMI 1017

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....esentative Per: P.K. Das 1. After hearing both the sides and on perusal of the records, we find that the issue involved in this appeal is in narrow compass, in so far as the Adjudicating authority denied logging of DECE Book No.004686, dt.03.08.1988 in respect of the goods exported by the Appellant by Shipping Bill No.F-006520, dt.17.07.1991 as the Appellant had not submitted the documents. 2. ....