2004 (12) TMI 218

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....oth sides. 2. The appellant made import of Velcro Tape and filed Bill of Entry. The value declared by the appellant is not accepted by the Revenue and it was enhanced on the basis of import made by M/s. Fancy Fashions. The contention of the appellant is that M/s. Fancy Fashions made import of the goods from Taiwan whereas the import made by the appellant from China. The contention is that the g....