2005 (10) TMI 192

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....ared for the Department. This appeal has been filed by the Revenue against the order of the lower appellate authority, who has held that the impugned goods are not liable to confiscation and no penalty can be imposed since there is nothing on record to indicate that there was intent to evade payment of duty. The learned DR points out that the under Rule 173Q (1)(b), intent to evade payment of duty....