2005 (4) TMI 481

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..... ent. [Order per : C.N.B. Nair, Member (T) (Oral)]. The applicant seeks waiver of duty demand of over Rs. 36 lakhs and equal amount of penalty. 2.The demand is in respect of 13 consignments declared as Beads which were imported by the appellants from Hongkong. Upon investigation, it was certified that the samples drawn were 8 faceted stones by M/s. Swarovski. The Jewellery Appraiser .....

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