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2008 (6) TMI 84

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..... Sheerazi and J.C. Patel, Advocates, for the Appellant. Shri R.B. Tiwari, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The case of the department is that the appellants who are purchasers of glycerine imported duty free from M/s. Shreeji Cosmetics Industries had conspired with the importer for import of raw materials under advance licence and sold thereafter....