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2009 (8) TMI 942 - CESTAT KOLKATAExtract: .......s 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 barred. The appeal is dismissed. (Pronounced and dictated in the open court)
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