2011 (11) TMI 749

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....mmissioner of Customs impugning the order dated 2-6-2011 passed by the Settlement Commission on an application filed by the respondent, Loveleen Sawhney. Learned counsel for the petitioner submits that the respondent was guilty of fraud as he had imported mobile phones, etc., by misusing IEC code of M/s. ABB Limited. Further, the import was wrongly declared as parts of water purification. 2.&emsp....