2016 (12) TMI 195

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Full Text of the Document

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.... For the respondent    ORDER  A fundamental question has been raised on behalf of appellants as to who is liable to duty is necessarily to be ascertained to invoke section 28 of the Customs Act, 1962.  Another question has also been raised is as to what shall be crucial date to determine the value of the foreign exchange so as to determine the value of import under section 15....