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2008 (12) TMI 468

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..... exportation of the goods improperly. Therefore, there is no reason to interfere with the order of the Commissioner - appeal dismissed - decided against Revenue. - C/232-233/2006 - C/665-666/2008(PB) - Dated:- 5-12-2008 - S/Shri M. Veeraiyan, P.K. Das, JJ. REPRESENTED BY : Shri Sunil Kumar, DR, for the Appellant. Shri L.P. Asthana, Advocate, for the Respondent. [Order per : P.K. Das .....

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..... havir Impex and Shri Jayesh Jain, proprietor of M/s. Mahavir Impex. Commissioner of Customs did not impose any penalty on the respondents. Hence, Revenue filed these appeals. 3. Learned DR on behalf of the Revenue reiterates the grounds of appeal. He drew attention of the Bench to the relevant portions of the show cause notice. It has been alleged that the respondent Nos. 1 and 2, Shri G.S. Char .....

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..... amples were drawn as revealed from the examination reports but no dispute was raised against this particular sample and the packets examined by the respondents. 5. After hearing both sides and on perusal of the records, it is seen from the back side of the ARE-1s that the respondents noted the particular packet numbers which they have verified. It is also noticed that the samples were drawn of t .....

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