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1999 (9) TMI 148 - CEGAT, MUMBAIExtract: .......e made by the very person, who is the importer. Where the person who is made the misdeclaration is different the burden under Section 28 cannot be put on the importer. On the ground of limitation, a prima facie case having been made by the applicants, we grant unconditional stay and waiver of pre-deposit of duty confirmed and the penalties imposed.
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