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2019 (12) TMI 1447

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.... the Respondent. ORDER Petitioner No. 1, a partnership firm, petitioner Nos. 2 & 3 are its partner and Manager respectively, engaged in the manufacture of Aluminum Scrap and Silicon. It is averred that during January to September, 2005, the petitioner imported Aluminum Scrap and Silicon and the respondent (Commissioner of Customs), alleging short payment of customs duty, issued a show cause noti....