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Court Finds No Mis-declaration in Areca Nut Import Case; Country of Origin Correctly Stated as Sri Lanka.

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....Mis-declaration of country of origin - import of areca nuts, commonly known as betel nuts - In the instant case the country of origin is Sri Lanka and there is no misdeclaration filed by the assessee-Appellants, especially when all the transactions were held through the banking channel. - AT....

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Court Finds No Mis-declaration in Areca Nut Import Case; Country of Origin Correctly Stated as Sri Lanka.