2000 (9) TMI 183

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....Rs. 55,454/- has been confirmed against the appellant and penalty of Rs. 1.50 lakhs has been imposed by enhancing the assessable value of the goods imported by them. 2. Shri D.L. Basu Roy, ld. Consultant appearing for the appellant prays for dispensation with the condition of predeposit of duty amount of Rs. 55,454/- and penalty of Rs. 1.50 lakhs confirmed against the appellants by enhancing th....