2025 (6) TMI 203

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....JUDICIAL) AND MR. K. ANPAZHAKAN, MEMBER (TECHNICAL) Ms. Taniya Roy, Advocate for the Appellant Shri Subrata Debnath, Authorized Representative for the Respondent ORDER Per Ashok Jindal : Heard both the parties and considered the submissions. 2. We find that the issue involved in these Appeals is whether the Appellant/Assessee is liable to pay customs duty on the FOB value on expo....