2006 (4) TMI 172

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....achines (Model FK6-900), implements, standard accessories with 216 spindles' valued at US $ 200000 (CIF). At the time of import full duty was not charged on the ground that the petitioners will export the goods of the same value but that has not been done and, therefore, the petitioners were asked to pay the duty for the balance amount to the extent they have not exported the goods. 2. The disput....