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2007 (9) TMI 275 - SC - CustomsEXIM - Import - Whether shoe uppers, outer soles, insoles and sock liners imported by M/s. Phoenix Industries Ltd. (PIND) in the same container could be clubbed so that it could be considered as import of the shoe itself in semi-knocked down (SKD) condition? Whether the importer was guilty of mis-declaration when the importer declared SKD goods as components?
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