1998 (4) TMI 335

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..... [Order per : Gowri Shankar, Member (T)]. Application is for waiver of deposit of Rs. 5 lakhs imposed on the applicant following the finding of the Commissioner that it evaded duty on SIM cards imported through DHL Couriers. Advocate for the applicant says that duty demanded of Rs. 32.88 lakhs has been paid. He says that the SIM cards have been classified under Heading 85.48 as electrical .....

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