2004 (9) TMI 241

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....Vice-President]. - Heard both sides. 2. The appellant filed this appeal against order-in-appeal passed by the Commissioner of Customs (Appeals). 3. The brief facts of the case are that the appellant made import of goods and declared the same as Acrylic sheet scrap. The value of the goods were declared at the rate of US $ 140 PMT. On examination, it was found that the goods imported by the ap....