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2003 (1) TMI 110 - SUPREME COURTWhether 'cardboard' sheets were 'ivory boards'? Held that:- In any case, the Department has failed to prove that imported Boards were ivory boards and not carboards. Once there is a definite finding given by the concerned authority that the item imported by the appellant was uncoated one, there was nothing on record to establish that it was Ivory board. There is no other reason given by the tribunal in holding that imported items were Ivory board. There is no admission by the Director of the appellant that imported item was Ivory board. In this view of the matter, we are not required to consider the contention of the learned counsel for the appellant that licences issued to the appellant nowhere provide that import is confined to cardboards which are not ivory boards. Appeal is allowed. Redemption fine, if paid, be refunded.
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