2016 (1) TMI 1140

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Full Text of the Document

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....C (AR), for the Department. ORDER [Order per : D.N. Panda, Member (J)]. - Both sides are in controversy as to application of different MRP values to two different bills of entries. While appellant says that when $ 4.5 was declared MRP value and there was no material to enhance the same to $ 6, that itself is breach of law. Added to this, further enhancing to $ 7.5 is unsustainable. 2. Reve....