2023 (11) TMI 1407

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....ized Representative for the Revenue NONE for the Respondent Per : ASHOK JINDAL : Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondent filed Bill of Entry declaring the goods as different types of decorative lights from China on the eve of Christmas. Revenue is of the view that the value declared by the respondent is not correct, therefore, p....