2005 (2) TMI 575

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..... misdeclaration of goods exported by two consignments. The goods, sought to be exported, were of Agarwood, which is prohibited and earlier also appellant appears to have exported the same goods by misdeclaring as Chadila Choora. Based on the investigation and the statement of the appellant recorded by the authorities concerned, it is found that the earlier exports were of Agarwood. The adjudicating .....

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..... s) failed to appreciate this point and dismissed the appeal on the point of limitation without discussing this aspect. Therefore, this appeal is remitted back to the Commissioner (Appeals) to admit the same after condonation of delay, if any, and then dispose off the appeal after giving personal hearing to the appellant; as at this prima facie stage, the limitation aspect is mainly involved in the .....

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