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2009 (8) TMI 930 - AT - CustomsExtract: ....... was assessed accordingly by the proper officer. As the respondent declared the goods as betel nuts as mentioned in the import documents. The mention of botanical name is not necessary. Therefore, I find no infirmity in the impugned order whereby the demand is held to be time bar. The appeal is dismissed. (Dictated and pronounced in the open Court)
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