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2018 (3) TMI 1855

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....sioner (AR) ORDER Archana Wadhwa, J. 1. Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri C. Singh, Assistant Commissioner (AR). Nobody appeared for the respondent. 2. As per facts on record, the respondent imported zinc skimmings at a declared value of US$ 484.20 per MT. The assessing officer enhanced the same....

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